#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
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
Section 68 Addition Crashes – ITAT Mumbai Says Suspicion & Investigation Wing Reports Cannot Replace Evidence
Income Tax
Income Tax
ITAT Deletes Demonetization Cash Deposit Addition as Sales Were Recorded in Books
Income Tax
Income Tax
Share Premium Received Through Verified Investors Cannot Be Treated as Bogus Cash Credit: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Deletes Capital Addition as No Liability Cessation Was Proved
Income Tax
Income Tax
ITAT Surat Upholds Bogus LTCG Addition on Sunrise Asian Penny Stock, Applies ‘Human Probability’ Test
Income Tax
Income Tax
ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales
Income Tax
Income Tax
ITAT Surat Upholds Taxation of Only Commission Income in Cheque Discounting Case, Deletes ₹3.15 Crore Section 68 Addition
Income Tax
Income Tax
Share Premium Addition Removed as ITAT Finds No Cross-Examination of Alleged Entry Operator
Income Tax
Income Tax
Gift from Mother Treated as Cash Credit: ITAT Allows Fresh Hearing
Income Tax
Income Tax
ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision
Income Tax
Income Tax
SC Allowed LTCG Exemption as Revenue Failed to Prove Penny Stock Manipulation
Income Tax
Income Tax
Ad Hoc Profit Addition Deleted as Books of Account Were Never Rejected by AO
Income Tax
Income Tax
Demonetisation Sales Cannot Be Treated as Bogus for Accepting SBNs: ITAT Bangalore
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.
