#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.

LLP Cleared of Section 68 Additions Due to Proven Partner Funds

Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided

Section 25(4) of Customs Act is arbitrary and contrary to section 25(1) and (2A)

Reassessment Quashed Because Section 148 Notice Was Time-Barred

Demonetisation Cash Deposit Addition Quashed for Recorded Sales Evidence

Penny Stock Addition Deleted for Lack of Specific Evidence

153A Addition Deleted for Lack of Incriminating Material

Loan Addition Deleted Because Amount Was Repaid in Same Year

Share Capital Addition u/s 68 Fails in Pre-2013 Years: Kolkata ITAT Deletes ₹4.28 Cr

Reassessment Quashed for Breach of Proviso to Section 147

Unexplained Cash Credits (Section 68): How to defend?

Entry Operator Statement Is No Evidence Without Fair Hearing

Bogus Purchase Addition Fails When Sales Are Accepted as Genuine

263 Has Limits: Second Bite at Cherry Denied to Revenue
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.
