#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
Reassessment Upheld Due to No Prior Examination of Section 80HHC Deduction Claim
Income Tax
Income Tax
Reassessment Quashed for Failure to Verify Bank Statement on ₹50 Lakh Threshold
Income Tax
Income Tax
Bombay HC Set Aside Jewellery Release Rejection for Lack of Jurisdiction
Income Tax
Income Tax
Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality
Income Tax
Income Tax
Reassessment Quashed as Deduction Under Section 80P(2)(d) Was Legally Allowable
Income Tax
Income Tax
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
Income Tax
Income Tax
No addition based on Unsigned Draft Agreement Found on Third Party’s Hard Disk Without Corroboration
Income Tax
Income Tax
Section 115BBE Not Applicable to Business Receipts; Only Profit on Cash Deposits Taxable
Income Tax
Income Tax
Reassessment Quashed Because Notice Was Issued Beyond Limitation Period
Income Tax
Income Tax
Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi
Income Tax
Income Tax
Documented FDI Through Banking Channels Escapes Section 69
Income Tax
Income Tax
Section 197 Certificate Quashed Because DAPE Finding Was Overturned
Income Tax
Income Tax
Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed
Income Tax
Income Tax
Wrong Authority Approval Voids Reassessment Beyond 3 Years
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.
