#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
Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO
Income Tax
Income Tax
Unsecured loan addition deleted since identity, creditworthiness and genuineness proved
Income Tax
Income Tax
PCIT can Review Bogus LTCG Assessment pending before CIT(A) ITAT Delhi
Income Tax
Income Tax
Section 80P Allowed Despite Late Return: ITAT Says 80AC Not Triggered for AY 2017-18
Income Tax
Income Tax
AO Cannot Ignore Correct DVO Valuation, ₹9.87 Cr Section 69B Addition Deleted
Income Tax
Income Tax
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
Income Tax
Income Tax
Loan Received, Interest Paid, Loan Repaid — ITAT Deletes Entire ₹50 Lakh Section 68 Addition
Income Tax
Income Tax
Amount already disclosed before Settlement Commission cannot be added against u/s. 68
Income Tax
Income Tax
No Incriminating Evidence, Only Excel — ITAT Deletes ₹25 Cr Addition in Moser Baer Group Case
Income Tax
Income Tax
Cash credits recorded in book attract Section 68 even under presumptive taxation
Income Tax
Income Tax
ITAT Upholds Addition for Bogus LTCG from Penny Stocks
Income Tax
Income Tax
No Defect in Books, No Section 68- When Books Are Clean, Additions Can’t Stand
Income Tax
Income Tax
No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively
Income Tax
Income Tax
Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales
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.
