#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
NSEL Transactions Not Unexplained Money: ITAT Kolkata Upholds Deletion u/s 69A
Income Tax
Income Tax
₹50 Lakh Threshold Is Mandatory: ITAT Delhi Quashes Reassessment of Foreign Company as Time-Barred
Income Tax
Income Tax
Brokerage Is Turnover, Not Client Trades: ITAT Delhi Deletes 271B Penalty on Sub-Broker
Income Tax
Income Tax
Section 144 Assessment Quashed for Failure to Issue Mandatory Section 143(2) Notice
Income Tax
Income Tax
Reassessment Quashed As AO issuing notice lacked Jurisdiction Over Non-Resident
Income Tax
Income Tax
SC Dismisses Reopening as Basis Vanishes After Acceptance in Later Years
Corporate Law
Corporate Law
Earlier Year Reopening Invalid After Same Transactions Approved Later: Delhi HC
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening Beyond 3 Years for Sanction by Wrong Authority
Income Tax
Income Tax
Failure to Scrutinise Exempt LTCG from Penny Stock Justifies Section 263 Action: ITAT Surat
Income Tax
Income Tax
Reopening notice u/s. 148 issued after surviving period is time-barred and hence set aside
Income Tax
Income Tax
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Income Tax
Income Tax
Survey Statements Alone Can’t Justify Bogus Purchase Additions
Income Tax
Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax
Income Tax
Six Years of Reassessments Remanded for De-Novo Consideration
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.
