#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 Quashes WhatsApp-Based Cash Sale Theory- Digital Gossip Isn’t Tax Evidence

Loan from Alleged Entry Providers based on mere Investigation Report ITAT Deletes Addition

Mixed Funds Presumption Saves Interest Disallowance; Loans u/s 68 Found Genuine – ITAT Mumbai

No Defect in Books, No Section 68 Addition: Relief on Demonetisation Cash Deposits

Demonetisation Cash Deposit Genuine: AO Cannot Reject Accepted Petrol Pump Sales

ITAT Mumbai Deletes ₹34.65 Cr Loan Addition: Source-of-Source Not Applicable Before AY 2013-14

Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’

Cash Deposit Addition Scaled Down to 5% – ITAT Delhi Upholds CIT(A)’s Estimate

Penny Stock LTCG Held Genuine – ITAT Mumbai Deletes ₹85.05 Lakh Addition

Reassessment Quashed for Vague Reasons Based on Insight Data: ITAT Ahmedabad

Additions on Partner’s Capital & Unsecured Loans Sustained – ITAT Ahmedabad

ITAT Delhi Quashed Reassessments for Wrong Reasons, Time-Bar & Invalid Sanction

Bogus Loan Addition Deleted: ITAT Rejects Uncorroborated WhatsApp Chats & Statements

Section 68 Addition Deleted: ITAT Rejects Addition Based Solely on Retracted Survey Statement
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.
