#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 68 Addition Fails for Ignoring Daughter’s Loan Evidence: ITAT Delhi Orders Fresh Examination
Income Tax
Income Tax
Section 68 Addition Deleted for Pharmacy Cash Deposits During Demonetisation
Income Tax
Income Tax
Microfinance EMI Collections During Demonetisation Held Genuine
Income Tax
Income Tax
Accommodation Entry Allegation Rejected Due to Proper Documentation
Income Tax
Income Tax
Calcutta HC dismissed revenue’s appeal due to Low Tax Effect in Share Capital Addition Case
Income Tax
Income Tax
Cash Repayment of Loans Attracts Section 271E Penalty Despite Prior Section 68 Addition
Income Tax
Income Tax
CIT(A) Order Set Aside as Advance Tax Requirement Misapplied in Loss Case
Income Tax
Income Tax
Unproved Purchases Require Full Disallowance Under Section 69C: Bombay HC
Income Tax
Income Tax
Mere Suspicion from STR Data Insufficient for Section 69C Addition
Income Tax
Income Tax
Section 68 Addition Fails When Based Only on Retracted Third-Party Statements
Income Tax
Income Tax
ITAT Confirms Section 68 Additions for Unexplained Cash During Demonetisation
Income Tax
Income Tax
ITAT Overturns Section 69A and 115BBE Addition on Petrol Pump Deposits
Income Tax
Income Tax
Rule 46A Violated as Appeal Decided Without Complete Remand Exercise
Income Tax
Income Tax
₹50 Lakh Credit Without Source or Capacity Fails Section 68 Test; ITAT Upholds Addition
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.
