#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
Section 148 Cannot Bypass Section 153C Search Assessment Framework: SC
Income Tax
Income Tax
Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC
Income Tax
Income Tax
SC Refuses to Entertain Time-Barred Tax Reopening Dispute Due to Filing Delay
Income Tax
Income Tax
Adverse SFIO–SEBI Findings cannot justify additions When CCM Trades Are Fully Disclosed
Income Tax
Income Tax
Delhi HC Upholds Section 148A Notice on Bogus Transactions Despite Non-Supply of Full Material
Income Tax
Income Tax
Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
Income Tax
Income Tax
Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter
Income Tax
Income Tax
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Corporate Law
Corporate Law
SC Quashed Unreasoned Bail Order in Murder Case for Non-Application of Mind
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.
