#Section 148
Log in to FollowLatest Section 148 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
ITAT Delhi Deletes IDS Addition as Income Was Taxed in Wrong Assessment Year
Income Tax
Income Tax
Reopening After 4 Years on Same “Hawala Purchase” Material = Mere Change of Opinion: Pune ITAT Quashes Reassessment
Income Tax
Income Tax
No Automatic Addition Based on Form 26AS Mismatch if No Matching Bank Credits
Income Tax
Income Tax
Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi
Income Tax
Income Tax
No Incriminating Material, No 153A Addition: ITAT Bangalore Deletes Massive Additions in JDA Search Case
Income Tax
Income Tax
Reassessment Invalid Where Seized Document Did Not Match Agricultural Land Sale: Gujarat HC
Income Tax
Income Tax
Escaped Income Below ₹50 Lakh? Reopening After 3 Years Is Dead on Arrival: ITAT Quashes NRI Reassessment
Income Tax
Income Tax
Software Licences Aren’t Capital Assets: ITAT Allows ₹37.87 Crore Deduction to BNP Paribas
Income Tax
Income Tax
AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’
Income Tax
Income Tax
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
Income Tax
Income Tax
Reassessment Notice Quashed as Fresh Section 148 Notice Was Time-Barred: ITAT Delhi
Income Tax
Income Tax
Entire Bank Deposits Cannot Be Taxed as Income – ITAT Restricts Addition to 2% in Renukamata Society Cases
Income Tax
Income Tax
No Addition, No Under-Reporting: ITAT Deletes Section 270A Penalty When Income Returned u/s 148 Was Fully Accepted
Income Tax
Income Tax
Section 69B Addition Confirmed as AO Recorded Discrepancies Before DVO Reference
Explore the latest Section 148 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.
