#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.

ITAT Chennai Remands Case on Reopening Validity for AY 2015-16 to CIT(A)

ITAT Delhi Quashes Reassessment for AY 2015-16 as Notice Issued Beyond Limitation Period

Co-op Bank Interest Not Eligible for 80P(2)(d) but Section 57 Deduction Permitted

Amount Received for Sacrificing Profit Share in LLP Not Income or Capital Gain

Approval from PCIT Instead of PCCIT Invalidates Section 148 Notice: ITAT Pune

Bombay High Court Quashes Reassessment Notice for Invalid Sanction

Mechanical Reopening Without Considering Reply Invalid: Delhi HC

Transfer of Case Within Same City Needs No Fresh Notice: ITAT Upholds Reassessment

Donation & Salary Kickback: ITAT Ahmedabad Partly Upholds Additions

Typo Error in Recorded Reasons Doesn’t Invalidate Reassessment on Penny Stock LTCG

ITAT Chennai Remands Reassessment on Capital Gains & Section 44AD Additions

Reopening Validated: Dual PANs & Huge Cash Deposits Are Tangible Material

Deemed dividend not taxable when borrower doesn’t hold shares in lender company

Bombay High Court Quashes Reassessment for Invalid Service and Approval
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.
