#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.
Income Tax
Income Tax
Section 263 Quashed: CIT Cannot Revisit Issues Already Examined by AO
Income Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry
Income Tax
Income Tax
Partner’s Capital Introduction Cannot Be Taxed in Firm’s Hands – Section 68 Addition Deleted
Income Tax
Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
Income Tax
Income Tax
AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available
Income Tax
Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Income Tax
Income Tax
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Income Tax
Income Tax
Gift Deed for ₹26.36 Lakh Cash Gift Admitted at ITAT Stage in Interest of Justice
Income Tax
Income Tax
Treating outstanding sub-contract expense as unexplained u/s. 68 without specific reason is not tenable
Income Tax
Income Tax
Scrutiny Assessment Set Aside Due to Invalid 143(2) Notice
Income Tax
Income Tax
Section 68 Addition Deleted After Investors Prove Identity, Genuineness and Creditworthiness
Income Tax
Income Tax
Sales Addition Deleted After Reconciliation of VAT and Non-Trade Receipts
Income Tax
Income Tax
Depreciation Can’t Be Denied on Suspicion After MAP Resolution
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.
