#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.

Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval

Offshore Supply Income Not Taxable in India Due to Absence of Business Connection: Delhi HC

Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption

Reopening Valid Where Income Escapement Based on Search-Derived Information

Section 68 Addition Deleted Due to Lack of Evidence of Bogus Transactions

ITAT Remands Case Due to Lack of Opportunity to Substantiate Bogus Expense Claim

Addition Deleted Due to Lack of Corroborative Evidence in Search-Based Case

No Valid Basis to Intervene: SC Confirms Quashing of Reassessment Notices

Reassessment Notices Quashed Due to Lack of Tangible Material for PE Allegation

Petition dismissed observing that Court cannot act as an AO and call documents which can be done by AO

Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’

HC Quashes 148A(d) & Ex-Parte Assessment; Matter Restored to 148A(b) Stage for Fresh Reply

Bombay Quashed Section 148 Notice Due to Issuance by Wrong Authority

JDA May Trigger Transfer- But No Double Taxation Allowed: Karnataka HC Relief
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.
