#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 Deletes ₹3.03 Crore Addition as AO Failed to Conduct Independent Verification
Income Tax
Income Tax
ITAT Remands Case as CIT(A) Ignored Survey Findings on Accommodation Entries
Income Tax
Income Tax
No Section 68 Addition Where Loan Repaid Through Banking Channels & Supported by Evidence
Income Tax
Income Tax
LTCG Addition Deleted as Assessee Proved Genuine Investment Activity Through Evidence
Income Tax
Income Tax
Section 263 Invalid as AO Conducted Proper Inquiry & Took Plausible View: ITAT Surat
Income Tax
Income Tax
Penny Stock LTCG Cannot Be Treated as Bogus Without Independent Evidence: ITAT Delhi
Income Tax
Income Tax
No Proof, No Exemption – ITAT Remands “Agricultural Income” Claim with Cost
Income Tax
Income Tax
Excess Stock in Survey = Business Income, Not 115BBE Hit – ITAT Pune Draws Clear Line
Income Tax
Income Tax
Section 68 Additions: Favourable Remand Report Shields Assessee
Income Tax
Income Tax
Penny Stock Allegation Rejected Due to Lack of Evidence Against Share Transactions
Income Tax
Income Tax
Share Transfer in Family Arrangement Not Taxable: ITAT Deletes ₹489 Crore Addition
Income Tax
Income Tax
Refund of Earlier Advance Can’t Be Taxed as Accommodation Entry U/s 68: ITAT Delhi
Income Tax
Income Tax
Security Deposits from Contractors Not Cash Credits: ITAT Upholds Deletion of ₹22.61 Cr Addition
Income Tax
Income Tax
Opening Balance Cannot Be Taxed u/s 68: ITAT Remands ₹55.53L Loan Addition for Verification
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.
