#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.

GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation

Section 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment

Section 153A Invalid Due to Absence of Incriminating Material in Unabated Years

ITAT deletes addition of unexplained income as cash deposit evidence was furnished

ITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals

Missed DRP timeline kills TP addition; ₹288 Cr share capital upheld

Section 263 Invalid as Presumptive Section 44AD Taxation Requires No Books

Demonetization Cash Deposit Addition Partly Deleted: Tribunal Rejects Unproven Gift Claims

₹9.99 Cr Addition Deleted Due to Absence of Incriminating Material in Search Proceedings

ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence

Repayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi

Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow

Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank

ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
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.
