#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 Deletes Section 68 Addition for Duplicate ITR Disclosure

Ahmedabad ITAT Rejects Borrowed Satisfaction Challenge but Deletes Bogus LTCG Addition

Ancestral Jewellery Found During Search Not Taxable When Evidence Rebuts Presumption: ITAT Kolkata

Foreign Asset Reopening: ITAT Mumbai Applies 16-Year Limit to Non-Residents

ITAT Kolkata Remands 69C Additions and Quashes Reopening for AY 2019-20

Search Information Cannot Convert Old Loan Into Fresh Accommodation Entry: ITAT Surat

Loan Repaid Before Reopening Cannot Be Treated as Fictitious u/s 68: ITAT Raipur

ITAT Restores ₹66.16 Lakh Demonetisation Appeal as Seven Notices Did Not Prove Service

ITAT Delhi Restricts ₹63.06 Crore Cash Committee Addition to ₹1.78 Crore

Section 69 Inapplicable to Share Application Money Received & Recorded in Books: ITAT Raipur

ITAT Surat Deletes Penny-Stock Addition for Lack of Evidence Linking Assessee to Price Manipulation

Section 148 Notice Invalid Where Section 151 Approval Came From Wrong Authority: ITAT Amritsar

ITAT Chandigarh Condones 150-Day Delay Subject to Plantation of Up to 500 Trees

Section 68 Can’t Apply Without Actual Credit in Assessee’s Books: ITAT Ahmedabad
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.
