#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.
Corporate Law
Corporate Law
Cheque Bounce Case: Bail Condition Modified as 80% Compensation Deposit Was Excessive
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
Income Tax
Income Tax
Charitable Trust as Pass-Through Entity: ITAT Deletes Interest Disallowance Rejects 8% Profit Estimation
Income Tax
Income Tax
Reopening Quashed – Incorrect Facts Cannot Extend Limitation Beyond 3 Years
Income Tax
Income Tax
No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
Income Tax
Income Tax
No Fresh Evidence? Telangana HC Invalidates Reopening of Completed Tax Assessment
Income Tax
Income Tax
12.5% Profit on Bank Credits Excessive, Restricted to 4%: ITAT Hyderabad
Income Tax
Income Tax
Bogus Purchases – Only 0.2% Profit Addition Sustainable, Consistency Prevails: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai: Rule 46A Violation Fatal – CIT(A) Cannot Delete Additions Without AO Verification
Income Tax
Income Tax
ITAT Mumbai: Bogus Purchases – Only 12.5% Profit Taxable, Full Disallowance Rejected
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged
Income Tax
Income Tax
ITAT Mumbai: Reopening Beyond 3 Years Invalid – ₹6 Lakh Escapement Fails ₹50 Lakh Threshold
Income Tax
Income Tax
No Misreporting, No Penalty: ITAT Deletes ₹11L Penalty u/s 270A(9) Where Return Accepted in Full
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.
