#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.

Section 40A(3) Disallowance Set Aside in Invalid Reassessment

ITAT Mumbai deleted Bogus LTCG additions for Lack of Direct Evidence

Section 263 Revision Upheld for Lack of Enquiry on Cash Deposits

Appeal Cannot Be Dismissed Without Deciding Delay Condonation

Section 68 Addition Deleted as No Credit Entry Found in Books

Section 68 Addition for mere Non-Compliance to Summons: ITAT Kolkata

Recorded Sales During Demonetisation Cannot Be Taxed as Unexplained Money: ITAT Hyderabad

Section 68 Addition Quashed for Exceeding Limited Scrutiny Scope: ITAT Mumbai

Income Estimation in Circular Trading Fails Without Incriminating Evidence

Deletion of Protective Income Tax Addition Based on Error Set Aside

Accommodation Entries Taxable Only on Commission, Not Gross Credits

ITAT Kolkata Upholds Reopening & Sustains ₹1 Cr Addition u/s 68 on Alleged Accommodation Entry

No Lack of Enquiry in Loan Verification, PCIT Revision Fails

LLP Cleared of Section 68 Additions Due to Proven Partner Funds
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.
