#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
ITAT Condones 146-Day Appeal Delay Due to Assessee’s Absence from India
Income Tax
Income Tax
ITAT Delhi Deletes 25% “Bogus Sales” Disallowance; Section 37 Not Applicable to Sales
Income Tax
Income Tax
Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained
Income Tax
Income Tax
“Dumb Documents” Seized from Third Party Cannot Justify Income Addition
Income Tax
Income Tax
ITAT Deletes Tax Additions Based on Uncorroborated Dumb Diaries & Retracted Statements
Income Tax
Income Tax
Addition Based on Retracted Third Party Statement Without Cross-Examination Invalid
Income Tax
Income Tax
Section 148 Notice Based on ‘Factually Erroneous’ Transaction Year Invalid: Delhi HC
Income Tax
Income Tax
Rubber-Stamp Approval of 246 Assessments Struck Down by Delhi HC
Income Tax
Income Tax
Reopening Based Only on ACB Report: ITAT Quashes All 147 & 263 Orders
Income Tax
Income Tax
ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry
Income Tax
Income Tax
Sale of Leasehold Property Not Hit by Section 50C & Full 54G Exemption Allowed: ITAT Grants Complete Relief to Assessee
Income Tax
Income Tax
Appeal Cannot Be Dismissed Merely for Two PANs; ITAT Remands Case
Income Tax
Income Tax
“Bogus Purchases” Overruled: ITAT Prioritizes Commercial Reality
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening of Assessment Without New Tangible Evidence
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.
