#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 68 Inapplicable Without Credit Entry in Assessee’s Books: ITAT Ahmedabad

ITAT Mumbai Deletes ₹5.99 Crore Section 68 Loan Addition for Lack of Verification

ITAT Mumbai Deletes Section 68 Addition on Unsecured Loans proved by Documentary Evidence

ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval Beyond Three Years

Time-Barred Reassessment Quashed and Cash Deposits Restricted to 2% by ITAT Pune

ITAT Mumbai Remits Section 68 Addition for Verification of Loan Closing Balance

Section 68 Addition Deleted After Investor Capacity and Genuineness Proved: Mumbai ITAT

IBC Resolution Plan Extinguishes Unclaimed Tax Reassessment, ITAT Mumbai Holds

Section 234B Interest Waiver Rejection Upheld by Kerala High Court

ITAT Amritsar Deletes ₹3.97 Crore Addition Based on Husband’s Document

Section 68 Inapplicable to Earlier-Year Funds Converted into Preference Shares: ITAT Delhi

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

Clerical Error by Return Preparer Does Not Create Taxable Income: ITAT Delhi

ITAT Delhi Remits ₹1.60 Crore Demonetisation Cash Addition for Fresh Examination
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.
