#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.

Revenue’s Section 68 Challenge Rejected on Evidence and Repayment

Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted

Section 68 Addition Quashed for Violating Principles of Natural Justice

Unexplained Cash Credit Addition Deleted Due to Complete Loan Evidence

Cash Deposit Before Loan Cannot Trigger Section 68 in Borrower’s Case

No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted

Repayment Breaks the 68 Chain: ITAT Mumbai Deletes ₹1 Cr Loan Addition

Severe Handicap, Wrong Advice Ex-Parte Orders – ITAT Restores Cash-Deposit Case to AO

ITAT Protects Assessee’s Rights: ₹2.19 Cr Addition Reassessed

ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023

Reopening Beyond 3 Years: ITAT Quashes 148 Notice Approved by Wrong Authority

CIT(A) Ignored Merits – ITAT Restores Appeal on Bogus Agri Income & 14A Issues

Section 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine

Unsecured loan addition u/s. 68 quashed as identity, genuineness and creditworthiness proved
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.
