#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.

Demonetisation Cash Addition Deleted Because Funds Belonged to Members

LTCG Claim Reopened Due to Preferential Allotment Concerns

ITAT Delhi Disallowed Website Expense Due to Accommodation Entry Findings

CIT(A) Cannot Set Aside Case After Favorable Remand Report: ITAT Delhi

Accommodation Entry Cases: Full Addition Applies Without Proof

Borrowed Satisfaction from Investigation Wing Not Permissible

Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi

Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi

Customer Advances Not Cash Credits Under Section 68

IDS Liability: Self-Assessment Tax Must Be Adjusted; Form-4 Denial Arbitrary

154-Day Delay: SC Dismisses Revenue Plea in Penny Stock Addition Case

Gujarat HC Deleted Penny Stock Addition Due to Lack of Adverse Evidence

Revenue Appeal Dismissed for Low Tax Effect as Higher Tax Rate Held Non-Retrospective

Penny Stock Addition Remanded Due to Ownership Dispute
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.
