#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 Sale Proceeds of Disclosed Investments: ITAT Delhi

Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi

Section 44AD Inapplicable Above Turnover Limit; Past Profit Rate Adopted: ITAT Agra

Unsecured Loans from Paper Entities Are Unexplained Cash Credits u/s 68: ITAT Mumbai

ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Genuineness

ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021

Section 68 Addition Deleted as Assessee Proved Identity, Creditworthiness & Genuineness

Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata

ITAT Restores Appeal After Accepting Speed Post Envelope as Proof of Timely Order Receipt

ITAT Quashes Assessment as Jurisdiction Was Not Validly Transferred Under Section 127

ITAT Quashes Assessment as Jurisdictional AO Failed to Issue Mandatory Section 143(2) Notice

Gujarat HC Upholds 5% Bogus Purchase Addition for Lack of Independent Enquiry

ITAT Deletes Section 68 Addition as Loan Was Repaid Before Assessment

Section 68 Addition Deleted as Creditworthiness Depends on Ability to Arrange Funds
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.
