#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
Notional JDA Income Not Taxable Without Real Accrual: ITAT Pune
Income Tax
Income Tax
Reassessment Quashed for Failure to Dispose Objections Before Order: ITAT Mumbai
Income Tax
Income Tax
Notice Invalid as Limitation Exhausted Despite Section 148A Process
Income Tax
Income Tax
ITAT Pune Quashed Reassessment for Not Supplying Recorded Reasons
Income Tax
Income Tax
Section 69 Cannot Be Invoked for Recorded Share Investments Merely for Premium Mismatch
Income Tax
Income Tax
₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets
Income Tax
Income Tax
Reassessment Addition Based Solely on Retracted Third-Party Statements Quashed: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed for Failure to Record Reasons Under Section 148: ITAT Mumbai
Income Tax
Income Tax
Section 163 Inapplicable Without Direct or Indirect Income Flow to NRI: ITAT Hyderabad
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est
Income Tax
Income Tax
Reassessment Quashed for Invalid Sanction u/s 151: Approval by PCIT Instead of PCCIT Held Void
Income Tax
Income Tax
Section 143(3) Order Invalid as Assessment Had Abated on Search Date
Income Tax
Income Tax
Reassessment Beyond 3 Years Upheld as Escapement Exceeded ₹50 Lakh — Cash Deposits u/s 69A
Income Tax
Income Tax
Vague Penalty Notice Makes Section 271(1)(c) Proceedings Void: ITAT Rajkot
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.
