Analysis, Income Tax

Simplifying Section 68

Section 68 is highly litigated section. More than 18K cases across various levels and more than 2000 cases in 2019 in itself, it is a section that most businesses are watching closely. If you are one, don’t forget to check out the ready research on this section.

Section 68 in a Flowchart

What’s causing the debate?

Most of it, is around “explanations”. Since it is open to interpretation, the courts have to come into play to clarify the law.


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