#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.

Petrol Pump Cash Turnover During Demonetisation Cannot Be Ignored: ITAT Dehradun

ITAT Deletes Section 68 Addition as Opening Share Application Money converted in Loans cannot be Taxed as Fresh Credits

Tax Treatment of Cash Credit U/s. 68, 69, 69A, 69B, 69C and 69D

ITAT Delhi Remands Demonetisation Case as CIT(A) Failed to Pass a Speaking Order

Bangalore ITAT Rules SBN Deposits Received Before 31.12.2016 Are Not Unexplained Cash Credits

No Section 68 Addition for Demonetization Cash Deposits Supported by Recorded Sales: ITAT Delhi

Accepted Contract Receipts, Accepted Purchases: ITAT Deletes Entire Bogus Purchase Addition

Share Premium Can’t Be Taxed U/s 68 Merely Because AO Finds It Excessive: Mumbai ITAT

ITAT Deletes Interest Disallowance as AO Failed to Prove Diversion of Borrowed Funds

ITAT Deletes LTCG Addition as Mere Suspicion Cannot Replace Evidence in Penny Stock Cases

Writ Petition Dismissed as Section 53A cannot Establish Ownership for Depreciation Claim

Mechanical Additions Running Into Crores Cannot Survive Without Proper Verification: ITAT Mumbai

LTCG Exemption Denied as 3072% Returns Failed Human Test Probability

Section 68 Addition Deleted as Revenue Failed to Link Assessee to Penny Stock Scam
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.
