#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.
Income Tax
Income Tax
ITAT Delhi Deletes Demonetisation Addition for Cash Sales Properly Recorded in Books
Income Tax
Income Tax
AO Cannot Reopen on the Same Material Examined in U/s 153C Assessment: ITAT Quashes ₹2.90 Crore Addition
Income Tax
Income Tax
Protective Addition Cannot Survive Once Substantive Addition Is Taxed Elsewhere: ITAT Delhi
Income Tax
Income Tax
APMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes ₹7.77 Crore Section 69 Addition as Fixed Assets Were Recorded in Books
Income Tax
Income Tax
Section 68 Addition Deleted as Revenue Failed to Prove Penny Stock Allegation
Income Tax
Income Tax
Section 68 Dispute Remanded as Source of Unlisted Share Funds Remained Unverified
Income Tax
Income Tax
Section 68 Addition Quashed as Loans Were Repaid Through Banking Channels: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Deletes Capital Gains Addition as Section 55A DVO Reference Was Invalid
Income Tax
Income Tax
Bangalore ITAT: Write-Off in Books Is Enough for Bad Debt Claim; Ad-Hoc Expense Disallowance Struck Down
Income Tax
Income Tax
Bogus Supplier Tag Alone Not Enough: ITAT Deletes Purchase and Loan Additions
Income Tax
Income Tax
Penny Stock Allegation fails without direct evidence: ITAT deletes addition on Exempt LTCG
Income Tax
Income Tax
Section 68 Applies Even to Real Estate Customer Advances: Pune ITAT remand case
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as Suspicion Cannot Replace Evidence in Penny Stock Case
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.
