#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
Unsecured Loan Additions Upheld – ITAT Dismisses Appeal for Failure to Prove Creditworthiness Genuineness
Income Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: ITAT Chennai
Income Tax
Income Tax
Redeployment of Withdrawn Cash Cannot Trigger Section 68 Addition: Source Proven
Income Tax
Income Tax
Demonetisation Cash Sales Accepted: No U/s 68 Addition Without Proof of Bogus Sales
Income Tax
Income Tax
LTCG Addition Deleted: No Evidence Linking Assessee to Penny Stock Scheme
Income Tax
Income Tax
Penny Stock LTCG Not Bogus Based Only on Investigation Reports: ITAT Ahmedabad
Income Tax
Income Tax
Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Income Tax
Income Tax
Section 68 Addition Upheld for Failure to Prove Genuineness of Advance: ITAT Delhi
Income Tax
Income Tax
ITAT Upholds Addition as Cash Hoarding Explanation Failed Human Probability Test
Income Tax
Income Tax
Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
Income Tax
Income Tax
Gift from Spouse: Tax-Free… Until You Fail to Prove It
Income Tax
Income Tax
Section 68 Addition Deleted as Bank Entries Not Considered Books of Account
Income Tax
Income Tax
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Income Tax
Income Tax
Addition Reduced as AO Failed to Disprove Books but Assessee cannot Fully Explain Cash Surge
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.
