#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
Mechanical Acceptance of Return: ITAT Upholds Section Revision in Liquor Trader’s Case
Income Tax
Income Tax
AP HC Quashes Reassessment Notices Issued Outside Faceless Scheme – JAOs Lack Jurisdiction Under Section 151A
Income Tax
Income Tax
Addition on Alleged Inflated Purchases Based Solely on Third-party Data Deleted
Income Tax
Income Tax
Reassessment Invalid for Change of Opinion on 54F Claim – ITAT Quashes ₹1.63 Cr LTCG Addition
Income Tax
Income Tax
ITAT Remands Case 1% Commission on ₹44.5 Cr Conduit Deals for Fresh Verification
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued Before Mandatory Approval
Income Tax
Income Tax
On-Money Addition Reduced by 70% as Only Profit Element is Taxable: ITAT Rajkot
Income Tax
Income Tax
Addition on “peak purchase” was restricted to differential margin between declared and benchmark profit in Rice Trading Case
Income Tax
Income Tax
Delay in filing appeal condoned as plausible and sufficient cause shown
Income Tax
Income Tax
Delhi HC Quashes Reassessment Based on New Grounds Not Mentioned in 148A(b) Notice
Income Tax
Income Tax
ITAT Pune Deletes ₹16.9 Lakh Section 69 Addition – Transaction Belonged to Earlier Year
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
ITAT Pune Deletes Perquisite Addition Already Included in Director’s Salary
Income Tax
Income Tax
Reassessment held invalid as approval u/s. 151 granted in mechanical manner
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.
