#Section 68
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Section 115BBE Inapplicable After Cash Credit Deletion

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

Section 68 Addition Quashed as Cash Source Was Fully Traceable: ITAT Agra

Partner Capital & Loan Sec 68 Additions Quashed; Identity/Creditworthiness/Genuineness Proved

Unsecured Loan Addition Set Aside Due to Rule 46A Lapse

Cash Deposit Addition Quashed Due to Proper Medical Receipts Records

Cash Deposit Addition Quashed for Trader Covered by Section 44AD

No Addition in Unabated 153A Assessment Without Incriminating Material: ITAT Kolkata

Section 271(1)(c) Penalty not leviable on estimated bogus-purchase disallowance: ITAT Mumbai

Section 68 Fails When Loan Is Repaid and Properly Documented: ITAT Kolkata

Cash Sales During Demonetisation Held Genuine, Section 68 Fails

Commission Addition Deleted for Lack of Proof of Accommodation Entries: ITAT Delhi

Demonetisation Cash Deposits: ITAT Cuts Section 68 Addition to ₹2 Lakh as Books Not Rejected

Demonetisation Cash Deposits Accepted: ITAT Caps Addition at ₹2 Lakh, Disallows 115BBE
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.
