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

LTCG Exemption allowed as Revenue Failed to Link Assessee to Penny Stock Manipulation

Section 68 Addition Upheld as Penny Stock Gains Failed Test of Human Probabilities: ITAT Mumbai

ITAT Delhi Upholds Addition as Penny Stock LTCG Lacked Genuineness

Loan Confirmations Alone cannot Prove Creditworthiness of Creditors: ITAT Mumbai

Gujarat HC Dismisses Section 68 Addition as Loan Identity, Source & Repayment Established

Long-Term Share Holding Not Penny Stock Because Investment Was Held for 10 Years

60% Tax Under Section 115BBE Cannot Apply Retrospectively: Rajasthan HC

ITAT Quashes Reassessment as Reopening Was Based Solely on Borrowed Satisfaction

Cash Payments for Paddy Purchase Allowed as Transactions Fell Under Rule 6DD Exceptions

ITAT Deletes Section 68 Addition as No Share Capital Was Received During the Year

ITAT Grants 50% Telescoping Relief as Earlier On-Money Income Was Accepted

LTCG Addition deleted as Revenue Failed to Link Assessee With Penny Stock Manipulation

Penny Stock Addition Fails: ITAT Says Suspicion Cannot Replace Evidence
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.
