#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
Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP
Income Tax
Income Tax
Section 271(1)(c) Penalty Cannot Survive When Reassessment Is Quashed: ITAT Chennai
Income Tax
Income Tax
CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar
Income Tax
Income Tax
Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside
Income Tax
Income Tax
Redevelopment Compensation is Capital Receipt, Not Taxable as Income: ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid
Income Tax
Income Tax
Reassessment Quashed for Sanction by Incompetent Authority
Income Tax
Income Tax
Only Commission Income Taxable in Money Transfer Activity; Entire Cash Deposits Cannot Be Treated as Income
Income Tax
Income Tax
Only Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed for Being Initiated by Wrong Authority Under Faceless Scheme
Income Tax
Income Tax
ITAT Surat Upholds Reopening but Restricts Bogus Purchase Addition to 5% of Purchases
Income Tax
Income Tax
Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai
Income Tax
Income Tax
No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Borrowed Belief from ACB Report
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.
