#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.

Shooting Location Receipts: ITAT Sends Back House Property vs Business Income Issue

ITAT Delhi Upholds Deletion of Share Capital Addition: Section 68 Onus Discharged

ITAT Rajkot Limits Political Donation Disallowance to 10% of Alleged On-Money

Only Profit on Alleged On-Money Taxable, ITAT Rajkot Restricted Addition to 30%

Section 148 Notice Quashed for Breach of Mandatory Faceless Procedure: ITAT Chandigarh

ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime

Escapement Below ₹50 Lakh: ITAT Ahmedabad Holds Reopening Beyond 3 Years Invalid

Reopening Quashed for Borrowed Satisfaction – LTCG on Shares Cannot Be Taxed u/s 68

Reassessment Quashed Where No Addition Made on Reasons for Reopening: ITAT Dehradun

Reopening for AY 2015-16 After 01.04.2021 Invalid; Consequential Section 263 Order Also Quashed

Penalty u/s 272A(1)(d) Deleted: Notices Sent to Wrong Email ID Constitute Sufficient Cause

Cash Deposits Treated as Unexplained Set Aside Due to Lack of Hearing Opportunity

Central Circle Not Exempt from Faceless Reassessment Regime: ITAT Hyderabad

VAT Addition Deleted as Section 43B Held Inapplicable: ITAT Delhi
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.
