#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.

SC Dismisses SLP as Section 68 Addition Was Based on Tribunal’s Factual Findings

Cheque Payments & Confirmations Not Enough; Gujarat HC Confirms Section 68 Addition

ITAT Upholds Demonetisation Cash Deposit as Because No Cash Book or Sales Evidence Produced

ITAT Sustains Section 80GGC Political Donation Addition as Donation Was Found to Be Non-Genuine

Retracted Statement Alone Cannot Justify Section 68 Addition: ITAT Deletes Accommodation Loan Additions

ITAT Allows Set-Off of Amalgamated Company’s Losses as Section 72A Conditions Were Fulfilled

WhatsApp Chats Alone Cannot Justify Tax Additions Without Supporting Evidence: ITAT Ahmedabad

Section 68 Addition Unsustainable as Revenue Failed to Verify Creditors’ Documents: ITAT Bangalore

Low Declared Income Alone Cannot Negate Creditworthiness – Section 68 Addition Deleted

No Evidence of Penny Stock Exemption Claim, Calcutta HC Quashed Reassessment

ITAT Upholds Denial of Section 80GGC Deduction for Donations to Alleged Accommodation Entry Political Party

ITAT Delhi Deletes Demonetisation Addition for Cash Sales Already Offered to Tax

Demonetisation Deposits in Credit Society Members’ Accounts Not Taxable: ITAT Bangalore

Mumbai ITAT Deletes ₹23.98 Crore Section 68 Addition: Proved Share Capital Cannot Be Taxed as Unexplained Cash Credit
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.
