#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
Lease Rent from Agricultural Land Must Be Properly Verified: ITAT
Income Tax
Income Tax
ITAT Rejects Revenue’s Addition Based Only on Third-Party Statement
Income Tax
Income Tax
Section 68 Share Premium Addition Remitted as Evidence Was Not Examined
Income Tax
Income Tax
Disallowance Cut to 5% Since AO Failed to Prove Entire Sales Were Unexplained
Income Tax
Income Tax
Section 54 Deduction Upheld for Pre-Amendment Foreign Property Purchase
Income Tax
Income Tax
Bogus Political Donations: ITAT Ahmedabad denies Section 80GGC Deduction
Income Tax
Income Tax
Section 54F Exemption Denied for Owning Multiple Houses with Separate Kitchens: ITAT Delhi
Income Tax
Income Tax
AO Didn’t Enquire, CIT(A) Did; Ad-Hoc Additions Crumble; Proper Evidence Beats Estimate
Income Tax
Income Tax
Section 68 Cannot Apply When No Credit Exists: Tribunal Rejects ₹49.98 Lakh Allegation
Income Tax
Income Tax
ITAT Confirms Client Funds Are Not Advocate’s Income, Deletes U/s 69A Addition
Income Tax
Income Tax
Double Taxation Prevented: Tribunal Deletes Addition as Cash Sales Already Recorded
Income Tax
Income Tax
Books Not Produced Earlier – Section 145(3) Rejection Restored for Fresh Verification
Income Tax
Income Tax
Repayment Proves Genuineness – Unsecured Loans Accepted, Addition Removed
Income Tax
Income Tax
ITAT Dismisses Rs. 24 Crore Additions Over Third-Party Documents
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.
