#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
Revised Return Correcting F&O Loss Classification Must Be Considered: ITAT Mumbai
Income Tax
Income Tax
Time Allowed for Reply Excluded from Reassessment Limitation: SC Dismisses SLP
Income Tax
Income Tax
Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai
Income Tax
Income Tax
Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra
Income Tax
Income Tax
AY 2015-16 Reassessment Notices Issued After 1 April 2021 Must Be Dropped: Karnataka HC
Income Tax
Income Tax
Karnataka HC Quashes Ex Parte Reassessment and Restores Proceedings for Fresh Response
Income Tax
Income Tax
Seven-Day Section 148A Response Period Mandatory: Karnataka High Court
Income Tax
Income Tax
Reassessment Cannot Begin with a Doubt and End in a Fishing Enquiry: Karnataka HC
Income Tax
Income Tax
Indian Payer’s Location Alone Does Not Create Indian Income Nexus: Delhi HC
Income Tax
Income Tax
Pre-September 2024 Search Permits Direct Section 148 Notice: Delhi HC
Income Tax
Income Tax
Section 263 Cannot Apply to Unadjusted CPC Intimation: Karnataka HC
Income Tax
Income Tax
Prepaid Tax Refund Cannot Be Denied Merely for Non-Filing of Original Return: Delhi HC
Income Tax
Income Tax
Section 54F Deduction Allowed on Flat Allotment Despite Delayed Sale Deed: ITAT Mumbai
Income Tax
Income Tax
ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: ITAT Kolkata
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.
