#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.

Share Capital & Premium Fully Explained – Addition of ₹1.13 Cr Deleted

ITAT Orders Fresh Inquiry After Assessee Fails to Produce Proof Against ₹1 Cr Section 68 Addition

Survey Disclosure Treated as Business Income – No Scope for Section 68 Addition

Documentary Trail Wins- Suspicion Cannot Replace Evidence: Penny-Stock Addition Deleted

Addition u/s. 68 towards cash deposit during demonetization unwarranted as genuineness of cash sales proved

ITAT Deletes Additions for Alleged Bogus Purchases & Unproved Unsecured Loans

HUF Gift to Member: Why It Should Be Treated as Exempt Under Section 10(2)?

Kolkata ITAT Quashes ₹20.11 Cr Additions: Loans, Purchases, Share Sales & 40A(3) All Collapse

Revenue Appeals Dismissed: No Incriminating Material Found in Share Certificate Case

Loose Slip Not Linked- Rs. 43.71 Cr Section 69C Addition Deleted as Dumb Document

Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149

Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry

ITAT Rejects AO’s Demand for Third-Party Documents; Section 68 Addition Deleted

ITAT Allows Full Addition After Purchases Held Bogus: 8% Estimation Rejected
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.
