#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.

Entry Operator Link Alone Cannot Make Unsecured Loans Bogus: ITAT Delhi

Opening Cash From Earlier Years Cannot Be Taxed as Current Income: ITAT Rajkot

Inter-Bank Transfers Cannot Inflate Consolidated Peak Credit: ITAT Jaipur

Section 153C Six-Year Block Runs From Material Receipt Date: ITAT Delhi

Penalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi

Loan-to-Equity Conversion and Explained Demonetisation Deposits Not Taxable Under Section 68: ITAT Delhi

ITAT Bangalore: ₹2 Lakh Cash Deposit Explained by Retail Sales Records

Bogus Purchase GP Addition Restricted From 2.88% to 1%: ITAT Delhi

Pre-April 2017 Surrendered Income Taxable Under Normal Provisions, Not Section 115BBE: ITAT Delhi

ITAT Mumbai Upholds Loan and Interest Relief; Remands Rule 8D Computation

Section 68 Addition Invalid When Sale Receipt Already Declared and Taxed: ITAT Delhi

Penny Stock Alert Cannot Justify Entire Share Sale Addition Under Section 68: Mumbai ITAT

No Addition on Reopening Ground Makes Other Additions Unsustainable: ITAT Mumbai

Surviving limitation period after Rajeev Bansal cannot be ignored: ITAT Mumbai
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.
