#Section 68
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Remand Report Accepting Assessee’s Explanation Bars Additions: ITAT Delhi

Section 68 Addition on Demonetisation Cash Deposits Restricted to ₹2 Lakh: ITAT Delhi

Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi

Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata

Section 68 Deletion Set Aside for Lack of Speaking Findings on Genuineness: ITAT Mumbai

Assessment Set Aside as ‘Legal Heir’ Not Automatically ‘Legal Representative’: ITAT Agra

Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi

CIT(A) Cannot Replace Section 68 for Section 69A Without Hearing: ITAT Raipur

Suspicious Circumstances Defeat Proof of Will Under Sections 63 and 68: SC

Suspicious Circumstances Justify Refusal of Probate Despite Formal Proof of Will: SC

Section 68 Addition on Loans From Wife and Company Deleted: Delhi ITAT

Investor Cannot Be Denied Section 10(35) Exemption for Mutual Fund Violations: Pune ITAT

Section 68 Addition Deleted as Share Application Money Already Taxed in Subscribers’ Hands: ITAT Kolkata

Section 68 Addition Rejected After Remand Report Confirmed Sale of Investments: Calcutta HC
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.
