#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.

Bogus Share Trading Loss Held Speculative, Set-off Denied

Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal

Reassessment After Four Years Invalid for Change of Opinion: ITAT Chennai

Artificial profit/loss arising from client code modification requires transaction-wise reconciliation-Matter restored

Reassessment Notice Quashed as Time-Barred After Supreme Court Ruling

CIT(A) Remand Invalid for Not Deciding Legal Grounds

Section 68 Addition Deleted as No Credit Entry Found in Books

Faceless CIT(A) Cannot Reject Appeal for Admitted Tax Payment Lapse: ITAT Raipur

Reopening Quashed as Limitation Under Old Regime Expired: ITAT Mumbai

Survey-Based Additions Set Aside Due to Lack of Effective Hearing

Post-2021 Reassessment Held Void Due to Non-Compliance With Section 148A

Madras HC Quashed Reassessment for Limitation Breach Despite Software Depreciation Dispute

Reassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC

On-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed
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.
