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#Section 148

Every article filed under the “Section 148” tag — analysis, news and updates.

5,409 articles
Income TaxComputer Accessories is Revenue Expense Because of Recurring Nature: ITAT Mumbai
Income Tax

Computer Accessories is Revenue Expense Because of Recurring Nature: ITAT Mumbai

CA Sandeep Kanoi7 months ago
Income TaxVDIS Declaration Does Not Bar Scrutiny If Higher Income Is Detected: MP HC
Income Tax

VDIS Declaration Does Not Bar Scrutiny If Higher Income Is Detected: MP HC

CA Sandeep Kanoi7 months ago
Income TaxBombay HC Quashed Reassessment as Notice Issued to Non-Existent Entity
Income Tax

Bombay HC Quashed Reassessment as Notice Issued to Non-Existent Entity

CA Sandeep Kanoi7 months ago
Income TaxReassessment Set Aside as Notices Issued Outside Statutory Authority
Income Tax

Reassessment Set Aside as Notices Issued Outside Statutory Authority

CA Vijayakumar Shetty7 months ago
Income TaxAppellate Authority Cannot Bypass Limitation by Invoking Section 150
Income Tax

Appellate Authority Cannot Bypass Limitation by Invoking Section 150

CA Vijayakumar Shetty7 months ago
Corporate LawInvalid Section 151 Approval Nullifies Reopening Proceedings
Corporate Law

Invalid Section 151 Approval Nullifies Reopening Proceedings

CA Vijayakumar Shetty7 months ago
Income TaxIntended Industrial Use Irrelevant for Section 10(37) Exemption: ITAT Delhi
Income Tax

Intended Industrial Use Irrelevant for Section 10(37) Exemption: ITAT Delhi

CA Vijayakumar Shetty7 months ago
Income TaxSeized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi
Income Tax

Seized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi

CA Vijayakumar Shetty7 months ago
Income TaxSection 263 Order Quashed for Notice Issued to Non-Existent Entity
Income Tax

Section 263 Order Quashed for Notice Issued to Non-Existent Entity

CA Vijayakumar Shetty7 months ago
Income TaxSection 153C Assessment Quashed for Lack of Incriminating Material
Income Tax

Section 153C Assessment Quashed for Lack of Incriminating Material

CA Vijayakumar Shetty7 months ago
Income TaxSecond Reopening Set Aside Due to Time-Barred Section 148 Proceedings
Income Tax

Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings

CA Vijayakumar Shetty7 months ago
Income TaxReopening Collapses on Wrong Facts: ITAT Ranchi Quashes Section 148 Notice in Share Capital Case
Income Tax

Reopening Collapses on Wrong Facts: ITAT Ranchi Quashes Section 148 Notice in Share Capital Case

CA Vijayakumar Shetty7 months ago
Income TaxDeemed Dividend Deleted as Transactions Were Business Dealings
Income Tax

Deemed Dividend Deleted as Transactions Were Business Dealings

CA Vijayakumar Shetty7 months ago
Income TaxReassessment Quashed for Failure to Issue Mandatory Section 143(2)
Income Tax

Reassessment Quashed for Failure to Issue Mandatory Section 143(2)

CA Vijayakumar Shetty7 months ago