#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
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
Income Tax
Income Tax
Addition of Penny Stock Gains Reversed Due to Lack of Direct Evidence
Income Tax
Income Tax
AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances
Income Tax
Income Tax
Retracted Statements Cannot Override Documentary Evidence: Additions Quashed
Income Tax
Income Tax
ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee
Income Tax
Income Tax
Reassessment Quashed for Pure Change of Opinion
Income Tax
Income Tax
Additional Evidence Leads to Remand of Section 54F Farmhouse Dispute
Income Tax
Income Tax
CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside Order
Income Tax
Income Tax
Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”
Income Tax
Income Tax
Insight Portal Alert Not Enough: Tribunal Holds Section 147 Invalid Without Independent Inquiry
Income Tax
Income Tax
Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits
Income Tax
Income Tax
High Share Premium With Weak Financials: ITAT Confirms Share Premium Addition
Income Tax
Income Tax
No Seized Material, No 153A Addition: ₹1.34 Cr Penny-Stock Addition Quashed
Income Tax
Income Tax
Unexplained Partner Capital Cannot Be Added to Firm’s Income: ITAT Hyderabad
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.
