#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.

No Exempt Income, No Section 14A Disallowance Permissible

Accommodation Entry Purchases Confirmed for Lack of Proof

₹13.32 Cr Cash Credit Addition Remanded for Rule 46A Lapse

Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs

Presumptive Additions U/s 68 & 69A in Search Cases Quashed

CIT(A) Can Call for Evidence Directly – No Rule 46A Violation

Cash Gifts From Family Can’t Be Rejected Without Verification

Section 263 Appeal Becomes Infructuous After Nil Demand

Faulty Chronology of Notices Vitiates Appellate Order

Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)

60% Tax Under Section 115BBE Not Applicable Before 1 April 2017

Limitation Runs From Statutory Reply Period, Not Actual Reply Date

No Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT

Explained LRS Remittances Can’t Be Taxed as Peak Credit
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.
