#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.

ITAT Bangalore Remands ₹49L Sec 68 Addition & ₹3.74L TDS Disallowance for Fresh Verification

Massive Additions Based on Bank Credits of a Trust Set Aside – ITAT Orders Fresh Verification of Reconciliation

Section 69 Addition Deleted – Cash Availability Human Probabilities Accepted: ITAT Bangalore

Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore

Alleged Accommodation Entry Addition deleted Due to Loan Repayment Misclassification

ITAT Remands Sec 68 Addition; Possible Loan Reclassification to Be Verified, No Automatic Addition

Unexplained Credits Taxed u/s 68: No Business Income or 80-IB Deduction Without Proof

ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural

ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough

Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures

Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time

ITAT Mumbai: No Section 68 Addition Merely Because Shareholder Company Struck Off by ROC

Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail

Shilpa Shetty Kundra’s ₹12.54 Crore Gift from Husband Lands Before ITAT & What Every Taxpayer Must Know
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.
