#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 Mumbai: Section 68 Additions Collapse – No “Source of Source” for Firms, Evidence Overrides Suspicion
Income Tax
Income Tax
ITAT Mumbai: Reassessment Void for Faceless Violation – ₹1.64 Cr Addition Collapses
Income Tax
Income Tax
ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion
Income Tax
Income Tax
Section 68 Addition Fails as Purchaser Confirms Cash Payment: ITAT Mumbai
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Section 68 Addition Deleted – Suspicion on Lender’s Finances Cannot Replace Evidence
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Income Tax
Income Tax
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Income Tax
Income Tax
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Income Tax
Income Tax
Demonetised Cash from Members Not Unexplained: ITAT Upholds Deletion under Section 68
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
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.
