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#Section 68

Latest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

3,194 articles
Income TaxInvestigation Wing Inputs Alone Insufficient for Section 68 Additions
Income Tax

Investigation Wing Inputs Alone Insufficient for Section 68 Additions

CA Vijayakumar Shetty9 months ago
Income TaxITAT Ahmedabad Remands DVO Addition & Demonetisation Cash Deposit Issue
Income Tax

ITAT Ahmedabad Remands DVO Addition & Demonetisation Cash Deposit Issue

CA Vijayakumar Shetty9 months ago
Income TaxDemonetization Cash Addition Set Aside for Fresh Review of Cash Book: ITAT Hyderabad
Income Tax

Demonetization Cash Addition Set Aside for Fresh Review of Cash Book: ITAT Hyderabad

CA Vijayakumar Shetty9 months ago
Income TaxSection 153C Assessments Quashed for Consolidated Satisfaction Note
Income Tax

Section 153C Assessments Quashed for Consolidated Satisfaction Note

CA Vijayakumar Shetty9 months ago
Income TaxNo Section 41(1) Addition Without Actual Cessation of Liability
Income Tax

No Section 41(1) Addition Without Actual Cessation of Liability

CA Vijayakumar Shetty9 months ago
Income TaxUnexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal
Income Tax

Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal

CA Vijayakumar Shetty9 months ago
Income TaxSection 68 Addition Set Aside for Non-Consideration of Evidence
Income Tax

Section 68 Addition Set Aside for Non-Consideration of Evidence

CA Vijayakumar Shetty9 months ago
Income TaxUnsecured Loan Addition Unsustainable Without Contrary Evidence
Income Tax

Unsecured Loan Addition Unsustainable Without Contrary Evidence

CA Vijayakumar Shetty9 months ago
Income TaxReassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme
Income Tax

Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme

CA Vijayakumar Shetty9 months ago
Income TaxAccepted Closing Cash Cannot Be Treated as Unexplained Income
Income Tax

Accepted Closing Cash Cannot Be Treated as Unexplained Income

CA Vijayakumar Shetty9 months ago
Income TaxReopening Invalid When Search Material Triggers Section 153C
Income Tax

Reopening Invalid When Search Material Triggers Section 153C

CA Vijayakumar Shetty9 months ago
Income TaxEx-parte Assessment Diluted: ITAT Indore Upholds CIT(A)’s Relief in Kriti Nutrients Case
Income Tax

Ex-parte Assessment Diluted: ITAT Indore Upholds CIT(A)’s Relief in Kriti Nutrients Case

CA Vijayakumar Shetty9 months ago
Income TaxInterest Disallowance Set Aside as Loan Found Genuine
Income Tax

Interest Disallowance Set Aside as Loan Found Genuine

CA Vijayakumar Shetty9 months ago
Income TaxDemonetisation Cash Addition Deleted Because Funds Belonged to Members
Income Tax

Demonetisation Cash Addition Deleted Because Funds Belonged to Members

CA Vijayakumar Shetty9 months ago

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.