#Section 148
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Income Tax
Income Tax
ITAT Deletes ₹2.5 Cr Addition After Verifying Loan Trail; Penalty u/s 271(1)(c) Reconsidered
Income Tax
Income Tax
Notices Quashed for Non-Faceless Procedure Under Sections 148A and 148
Income Tax
Income Tax
Section 148 Notice Invalid in International Tax Cases if Issued by JAO Instead of FAO: Bombay HC
Income Tax
Income Tax
Reassessment Based on Third-Party Data Without Nexus is Invalid: Gujarat HC
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai
Income Tax
Income Tax
Expense Disallowance Reduced to 10% of Turnover Due to High Estimation
Income Tax
Income Tax
Beyond the Deadline: Reassessment Quashed Following SC’s Rajeev Bansal Ruling
Income Tax
Income Tax
Unexplained Money: ₹6.90 Lakh Addition u/s 68 Deleted as Cash Belonged to Seven Legal Heirs
Income Tax
Income Tax
Section 69 Addition Deleted as Property Investment Fully Funded from Foreign Salary
Income Tax
Income Tax
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Income Tax
Income Tax
No Tax, No Under-Reporting: ITAT Mumbai Deletes 270A Penalty on Mere Re-classification of Loss
Income Tax
Income Tax
ITAT Restores ₹15 Crore Cash Addition: CIT(A) Failed to Seek Remand Report & Violated Rule 46A
Income Tax
Income Tax
Revision u/s 263 Quashed: No Specific Error Identified by PCIT
Income Tax
Income Tax
Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid
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.
