#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.

Investigation Wing Inputs Alone Insufficient for Section 68 Additions

ITAT Ahmedabad Remands DVO Addition & Demonetisation Cash Deposit Issue

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

Section 153C Assessments Quashed for Consolidated Satisfaction Note

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

Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal

Section 68 Addition Set Aside for Non-Consideration of Evidence

Unsecured Loan Addition Unsustainable Without Contrary Evidence

Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme

Accepted Closing Cash Cannot Be Treated as Unexplained Income

Reopening Invalid When Search Material Triggers Section 153C

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

Interest Disallowance Set Aside as Loan Found Genuine

Demonetisation Cash Addition Deleted Because Funds Belonged to Members
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.
