#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
Wrong Route Chosen: Section 147 Fails Where 153C Alone Applies
Income Tax
Income Tax
Reassessment Revived Due to Cash Deposits, But With ₹25,000 Cost
Income Tax
Income Tax
JAO vs. FAO: Section 148 Reassessment Powers – Evolving Delhi HC and SC Position
Income Tax
Income Tax
Reassessment Quashed for Invalid Sanction Under Section 151(ii)
Income Tax
Income Tax
Addition Deleted Because Suspicion Cannot Substitute Proof in Penny-Stock Cases: ITAT Mumbai
Income Tax
Income Tax
Cash Deposit Deletion Without Source Check Fails, Matter Remanded
Income Tax
Income Tax
Payer’s Expense Accepted, Payee Can’t Be Taxed Under Section 68
Income Tax
Income Tax
Revised compounding guidelines dated 17.10.2024 cannot be given retrospective effect
Income Tax
Income Tax
Draft Reply Challenging Reopening Based on Photocopy Evidence
Income Tax
Income Tax
Post-2022 Reassessment Fails for Non-Compliance with Faceless Scheme
Income Tax
Income Tax
Section 44AD Overrides Ad-Hoc 50% Profit Estimation
Income Tax
Income Tax
Accommodation Entry Purchases Confirmed for Lack of Proof
Income Tax
Income Tax
Section 148 Notice Held Premature While Return Filing Window Open
Income Tax
Income Tax
Borrowed Satisfaction Backfires: ITAT Ahmedabad Quashes 147 Reopenings Based on Dishman Group Search Inputs
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.
