#Section 68
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Income Tax
Income Tax
Section 68 Not Applies to Journal Entries for Share Capital Received Later: Kolkata ITAT
Income Tax
Income Tax
ITAT Deletes Section 68 Addition Despite Pre-Loan Cash Deposits in Lenders’ Accounts
Income Tax
Income Tax
Mumbai ITAT Deletes Section 68 Addition Based Solely on Investigation Wing Report
Income Tax
Income Tax
ITAT Deletes Section 68 Addition on Alleged Penny Stock LTCG from Shree Shaleen Textiles Shares
Income Tax
Income Tax
Section 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata
Income Tax
Income Tax
ITAT Deletes Section 68 Addition on Share Sale Proceeds, Taxes Only Profit Element
Income Tax
Income Tax
Delhi HC Upholds Deletion of Section 68 Addition on Genuine Trade Advances
Income Tax
Income Tax
ITAT Nagpur Remands ₹5.20 Crore Section 68 Addition on Repaid Unsecured Loans
Income Tax
Income Tax
Gujarat HC Upholds Deletion of ₹32.20 Crore Section 68 Addition on Repaid Loans
Income Tax
Income Tax
Repaid Unsecured Loan Cannot Be Added Under Section 68: ITAT Surat
Income Tax
Income Tax
ITAT Cannot Rely on Subsequent Assessment to Uphold Section 263 Revision: Gujarat HC
Income Tax
Income Tax
ITAT Delhi Restricts Demonetisation Cash Deposit Addition to ₹3.50 Lakh
Income Tax
Income Tax
ITAT Hyderabad Remands ₹1.45 Crore Foreign Bank Credit Addition for Fresh Adjudication
Income Tax
Income Tax
ITAT Chandigarh Deletes GP Addition; Rejects Audited Book Rejection Without Specific Defects
Explore the latest Section 68 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
