#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.

Amended Section 115BBE Rate Not Applicable Retrospectively on Section 69A Addition

SC Upholds Will Excluding One Daughter; Leading Questions in Cross-Examination Can Prove Attestation

SC Dismisses Reopening as Basis Vanishes After Acceptance in Later Years

Earlier Year Reopening Invalid After Same Transactions Approved Later: Delhi HC

Failure to Scrutinise Exempt LTCG from Penny Stock Justifies Section 263 Action: ITAT Surat

Survey Statements Alone Can’t Justify Bogus Purchase Additions

Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect

NRI Cash Gift Addition Under Section 68 Remanded by ITAT Chennai

Crucial Rule 46A evidence can’t be ignored: ITAT Agra remands section 68 addition

Profit Mismatch Between Audit Report and Return Validly Revised

Proportionate Method Applied to Partly Accept Agricultural Income

Section 263 Revision Quashed as Penny Stock LTCG Was Examined & AO Took Plausible View

Rs. 4.55 Crore Addition Invalid as Bogus Purchases Were Recorded in Books: ITAT Delhi

Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted
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.
