#Section 68
Log in to FollowLatest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 68 Inapplicable to Cash Deposits from Recorded Jewellery Sales: ITAT Jaipur

Mumbai ITAT Deletes Section 68 Addition on Genuine Intraday Penny Stock Trade

Chennai ITAT Deletes Luxury Car Addition; Company’s Economic Ownership Prevails

Section 263 Limitation Runs from Original Assessment, Not Reassessment: ITAT Delhi

ITAT Sets Aside Reassessment for Failure to Record Material Disclosure Default

Mumbai ITAT Deletes Section 68 Addition as Revenue Failed to Prove Penny Stock Transactions Were Bogus

ITAT Invalidates Assessment as Section 143(2) Notice Was Not Issued in CBDT Format

Delhi ITAT Deletes Section 68 Addition on Penny Stock Losses; Suspicion Cannot Replace Evidence

Delhi ITAT Deletes Section 68 Addition as Loan Was Paid Directly to Government

Delhi ITAT Deletes Section 68 Addition as AO Failed to Conduct Independent Enquiry

Delhi ITAT Upholds Denial of Agricultural Income Exemption; Section 68 Issue Remanded

ITAT Deletes Section 68 Additions After Assessee Discharges Primary Onus on Share Capital & Loans

ITAT Upholds Denial of Section 10(38) Exemption on SRK Industries Shares

ITAT Deletes Section 68 Addition on Recorded Cash Sales During Demonetisation
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.
