#Section 68
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Master Guide to Sections 68 to 69D of Income-tax Act & Key Judicial Principles

Delhi ITAT Deletes Penny Stock Addition; Suspicion Can’t Replace Evidence

Section 68 Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales: ITAT Lucknow

Section 68 Addition Deleted as Demonetisation Cash Deposits Came From Recorded Debtors: ITAT Lucknow

Section 69A Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales: ITAT Chennai

Cash Sales During Demonetisation Cannot Be Rejected on Mere Suspicion: ITAT Delhi

Section 68 Additions for Demonetisation Cash Deposits Deleted: ITAT Raipur

Section 69A Addition Set Aside as Beyond Scope of Appeal: Allahabad HC

Section 69 Wrongly Invoked for Demonetisation Cash Deposits; Assessment Quashed: ITAT Raipur

Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi

No Bogus LTCG Addition Without Proof of Price Manipulation Linking Assessee: ITAT Raipur

Section 68 Addition Not Sustainable Once Lender’s Source Is Taxed: ITAT Chennai

ITAT Deletes Section 68 Addition on Explained Demonetisation Cash Deposits

Section 68 Addition Restricted to Current-Year Credit; Loss Set-Off Allowed: ITAT Delhi
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.
