#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.

No Section 68 Addition on Demonetisation Cash Deposits Supported by Business Receipts: ITAT Delhi

Section 68 Addition Sent Back for Reconsideration Due to Incomplete Examination of Loan Evidence

ITAT Delhi Deletes Bogus Purchase Addition as Sales Were Recorded

Non-Appearance of Directors Not Sufficient to Treat Share Capital as Bogus: ITAT Kolkata

Wrong ITR Figures Alone Can’t Trigger Section 68 Addition: ITAT Delhi

Section 68 Addition Can’t Survive Merely on ‘Accommodation Entry’ Allegation: ITAT Mumbai

WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition

HC Upholds ITAT Remand for Fresh Cash Flow Verification in Share Premium Addition u/s 68; Human Probability Test Not Enough

ITAT Patna Deletes Bogus Purchase Addition as One-to-One Sales Correlation Was Proven

Section 68 Addition Removed as Investor Company Proved Identity & Creditworthiness

Section 68 Addition Unsustainable Where AO Accepted Part of Same Credit Transactions: ITAT Ahmedabad

ITAT Deletes Penalty Since Section 68 Addition Was Mostly Deleted: ITAT Delhi

Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT

Trade Creditors Are NOT Cash Credits- Mumbai ITAT Deletes ₹16.44 Crore Addition U/s 68
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.
