#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
Mere Absence of Directors at AO Summons Does Not Invalidate Share Premium: Calcutta HC
Income Tax
Income Tax
Addition based on documents found from third party without granting cross-examination is not sustainable
Income Tax
Income Tax
Mere suspicion of fraud or lower GP cannot trigger Section 145(3) or 40A(2)(b) disallowances
Income Tax
Income Tax
Section 68 Addition Deleted as Agreements to Sell Accepted as Valid Source of Capital
Income Tax
Income Tax
ITAT Delhi: Recorded Cash Sales Accepted; Minimal 10% Addition Sustained
Income Tax
Income Tax
Revision on Bogus Sales Quashed – Pending CIT(A) Appeal Bars Section 263
Income Tax
Income Tax
Penalty Deleted: Credits Were Already Declared as Interest Income
Income Tax
Income Tax
Share Capital Call-Money ₹2.10 Cr Deletion u/s 68; ITAT Upholds Genuineness
Goods and Services Tax
Goods and Services Tax
VAT (Audit) Officer not competent to complete assessment: Orders quashed
Income Tax
Income Tax
ITAT Clarifies Pre-2023 Loan Rules, u/s 68 & 40(a)(ia), Major Additions Deleted
Income Tax
Income Tax
CIT(A)’s Jewellery Reconciliation Upheld: Unexplained Investment u/s 69 Deleted
Income Tax
Income Tax
ITAT Delhi Annuls Reopening Email Notice as Time-Barred Under TOLA
Income Tax
Income Tax
Investments Accepted in Earlier Scrutiny Cannot Be Treated as Bogus u/s 68 on Sale
Income Tax
Income Tax
Section 68 Cannot Apply to Household Support from Husband: 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.
