#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.

Survey-Based 68 Addition: ITAT Restores Appeal After Ex-Parte NFAC Order

Bogus Purchase Disallowance Limited to 6% Due to Genuine Sales

CIT(A) Had No Material to Examine – Assessee Gets Final Opportunity to Prove Capital Source

Surmises, Patterns Kolkata Report Cannot Override Evidence – Penny Stock Addition u/s 68 Scrapped

Demonetization Cash Credit Case Remanded for Reassessment

Directors’ Cash Deposits Not Taxable in Company Hands: ITAT Deletes ₹10.5 Lakh Addition

Section 271(1)(c) Penalty Invalid Due to Ambiguous Satisfaction Recorded by AO

No addition for Demonitization Cash deposit when books not rejected: ITAT Pune

ITAT Admits New Evidence, Sends Rs. 90 Lakh Addition Back to AO

Works contract services to Krishi Upaj Mandi Samiti is exempt from service tax

ITAT Delhi Quashes Section 68 Addition Due to Lack of Cross-Examination

Agricultural Income Claim Needs Fresh Look: ITAT Pune Restores Cash Deposit Case to AO

Addition Deleted as Cash Deposits Linked to Earlier Withdrawals

No Books, No Section 68: ITAT Deletes Entire Cash-Deposit Additions
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.
