#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
Addition for Unexplained Investment Without Adequate Inquiry not justified: ITAT Jabalpur
Income Tax
Income Tax
Reassessment Notice Issued Beyond surviving Time Limit Invalid: Gujarat HC
Income Tax
Income Tax
ITAT Kolkata Quashes Reassessment Notice Against Deceased Assessee
Income Tax
Income Tax
ITAT Mumbai Nullifies Reassessment Due to Approval from PCIT Instead of PCCIT After 3 Years
Income Tax
Income Tax
ITAT Agra Restores Re-Assessment on ₹1.19 Crore Cash Deposits to AO for Fresh Hearing
Income Tax
Income Tax
Bogus Sales: CIT(A) Must Pass Speaking Order Even If Assessee Fails to Appear – ITAT Agra
Income Tax
Income Tax
ITAT Restores Appeal for Failure to Examine Client Code Modification Facts
Income Tax
Income Tax
Cash Deposits Already Covered Under Presumptive Income u/s 44AD – No 69A Addition
Income Tax
Income Tax
Entire Bogus Purchase Can’t Be Taxed – ITAT Restricts Addition to 5% Profit
Income Tax
Income Tax
Order Collapses as 148 Notice Not Issued by Faceless AO
Income Tax
Income Tax
Validity of Sec. 148 Notice Hinges on Dispatch Date – Matter Remanded for Verification as per Suman Jeet Agarwal
Income Tax
Income Tax
Conditional Possession under JDA is NOT Transfer – Capital Gain Tax in AY 2016-17 Deleted; Taxable Only in AY 2019-20
Income Tax
Income Tax
ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG
Income Tax
Income Tax
Loan Between Companies- Both Conditions Must Apply! ITAT Clarifies 2(22)(e) & Grants Relief
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.
