#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.

ITAT Delhi Quashes Section 153C Assessment Where Deemed Search Date Fell After Cut-off

Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT

Penny Stock Label Alone Cannot Convert Exempt LTCG Into Section 68 Addition: Delhi ITAT

Investigation Report Alone Cannot Sustain ₹2 Crore Section 68 Addition: ITAT Mumbai

Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi

Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi

Section 69 Addition Unsustainable After Primary Loan Evidence Furnished: ITAT Delhi

Unaccounted Sales Not Entirely Profit; ITAT Applies 8%, Rejects Section 115BBE

Section 68 Cannot Turn Both Loan & Repayment Into Income: ITAT Mumbai

WhatsApp Messages Without Recovery of Cash Cannot Justify Section 69A Addition: ITAT Jaipur

ITAT Mumbai Quashes Reassessment for Borrowed Satisfaction Based on Investigation Wing Information

ITAT Mumbai Deletes Section 68 Additions on Praveen Kumar Jain Group Loans

ITAT Mumbai Remands Section 68 Loan Addition for Limited Cash Deposit Verification

ITAT Chennai Quashes Section 263 Revision Over Earlier-Year Lease Advances
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.
