#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
Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
Income Tax
Income Tax
Gujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment as Wrong Explanation Invoked & Casual Approval
Income Tax
Income Tax
Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore
Income Tax
Income Tax
ITAT Kolkata Reduces Profit Estimation to 4% Due to Lack of Comparable Basis
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Income Tax
Income Tax
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
Income Tax
Income Tax
ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
Income Tax
Income Tax
Addition Based on Third-Party Software Data Invalid Without Cross-Examination: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Invalidates Reassessment as Bogus Purchases Not ‘Asset’ Under Section 149
Income Tax
Income Tax
ITAT Deletes Addition Based on AIR Property Data as Assessee’s Evidence Remains Unrebutted
Income Tax
Income Tax
Income Tax Dept Flags High-Risk Transactions for Reassessment Action – Sections 148/148A
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.
