#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.

Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year

ITAT Deletes Section 68 Addition on Genuine Loans from Relatives; Interest Allowed

Bank Statement Enough to Test Loan Creditworthiness: ITAT Delhi deletes Section 68 Addition

Section 68 Addition on Unsecured Loans Deleted After Rule 46A Evidence

Share Premium Addition Deleted as AO Found No Defect in Records

Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition

Section 68 Addition Deleted as Loans Confirmed and Taxed in Lenders’ Hands

ITAT Delhi Upholds Deletion of Section 68/69C Additions on Demonetisation Cash Sales Evidence

Section 68 Addition Cannot Be Sustained Without Proper Evaluation: ITAT Mumbai

ITAT Delhi Upholds Deletion of Share Capital Addition: Section 68 Onus Discharged

ITAT Chennai Deletes Demonetisation Cash Deposit Addition as Source Explained

Reopening Quashed for Borrowed Satisfaction – LTCG on Shares Cannot Be Taxed u/s 68

Agricultural Income Estimation Scaled Down: ITAT Rajkot Restricts Addition to ₹50,000 on Ad-hoc Basis

Demonetisation Cash Deposits: Section 68 Addition Partly Upheld by ITAT Pune
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.
