#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
ITAT Delhi Allows Section 54 Exemption for Property Purchased in Australia
Income Tax
Income Tax
Survey Statement Alone Cannot Sustain Addition Without Stock Verification: ITAT Kolkata
Income Tax
Income Tax
ITAT Deletes ₹95 Lakh Section 68 Addition for GST-Recorded Sales
Income Tax
Income Tax
ITAT Upholds 40A(3) Despite Genuine Purchases- Cash Payments on Working Days Hit by 40A(3)
Income Tax
Income Tax
No 143(2) Needed in Search Cases; NP Rate Recast & Loan Issue Partly Restored
Income Tax
Income Tax
Addition Deleted Because Recorded Sales Cannot Be Taxed Again Under Section 68
Income Tax
Income Tax
60% Tax Disallowed Because Higher 115BBE Rate Applies Only From AY 2018-19
Income Tax
Income Tax
Tribunal Rules Cash Sales Deposits Are Not Unexplained During Demonetization
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non Prosecution – Matter Remanded for Fresh Adjudication
Service Tax
Service Tax
Service Tax Cannot Be Demanded on Presumptions or Photocopied Invoices
Income Tax
Income Tax
Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi
Income Tax
Income Tax
Income Tax Addition Quashed for Non-Consideration of Submitted Proofs
Income Tax
Income Tax
Additions under Section 69C Unsustainable When Source of Expense Is Explained
Income Tax
Income Tax
Addition of ₹5.48 Lakh brokerage income was upheld and seized records reflected mock trading which was not unexplained income
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.
