#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
Section 44AD Claim Accepted, Entire Rs. 20.23 Lakh Addition Deleted
Income Tax
Income Tax
Reassessment Quashed as Notice Uploaded After Limitation Due to Portal Glitch
Income Tax
Income Tax
Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition
Income Tax
Income Tax
Reassessment u/s. 147 based on information without application of mind is bad-in-law
Income Tax
Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Income Tax
Income Tax
Entire 148A and 147 Proceedings Set Aside for Being Time-Barred
Income Tax
Income Tax
Service of notice was mandatory before Income Tax Reassessment therefore, penalty u/s 271(1)(b) was quashed
Income Tax
Income Tax
Share Premium Addition Quashed; DCF Valuation Cannot Be Replaced Without Specific Errors
Income Tax
Income Tax
Income Tax Assessment Set Aside for Violating Seven-Day Notice Requirement
Income Tax
Income Tax
Reassessment Quashed: JAO Cannot Issue Section 148 Notice After Faceless Regime
Income Tax
Income Tax
SC Applies Rajeev Bansal Ruling to Revenue’s SLPs on Reassessment
Income Tax
Income Tax
Appeals Dismissed as Consolidated Approval for Search Assessments Found Mechanical
Income Tax
Income Tax
Assessment Quashed Because JAO Issued Notice Instead of FAO: ITAT Jodhpur
Income Tax
Income Tax
JAO & FAO Have Concurrent Jurisdiction; Reopening Notices u/s 148 Upheld by Delhi HC
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.
