#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.

LTCG Claim Reopened Due to Preferential Allotment Concerns

Extended Limitation Cannot Apply to Expense Disallowances

ITAT Kolkata Quashed Reassessment for Borrowed Satisfaction in Share Capital Case

Reassessment Issued to Deceased Person Held Void Ab Initio

Accommodation Entry Cases: Full Addition Applies Without Proof

Borrowed Satisfaction from Investigation Wing Not Permissible

Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi

LTCG on Firm Dissolution Sent Back for Fresh Verification

Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi

Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai

Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi

No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi

Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi

Section 148 Notice Issued Beyond Surviving Time Invalid: 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.
