#Section 148
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Seller’s Secret Excel Sheet Cannot Become Buyer’s Unexplained Investment: ITAT Agra

ITAT Restricts Hospital Receipt Addition to 5%, Deletes Diary-Based Unexplained Income Additions

ITAT Mumbai Allows MEIS Capital Receipt Claim & Deletes Search-Based Additions

CIT(A) Enhancement Requires Examination of Defence Evidence: ITAT Bangalore

Section 271(1)(c) Penalty Remanded for Fresh Consultant Fraud Verification: ITAT Bangalore

Rajasthan HC Upholds Section 147 Explanation for Subsequent Escaped Income

Government Service Benefits Continue After MSEB Restructuring: ITAT Nagpur

Foreign Asset Reopening: ITAT Mumbai Applies 16-Year Limit to Non-Residents

ITAT Kolkata Remands 69C Additions and Quashes Reopening for AY 2019-20

Search Information Cannot Convert Old Loan Into Fresh Accommodation Entry: ITAT Surat

Share Premium Addition Deleted as Amount Belonged to Earlier Year: ITAT Jaipur

ITAT Nagpur Quashes Reassessment for Less Than 7 Days Notice u/s 148A(b)

ITAT Deletes ₹36.29 Lakh Addition u/s 69C Based on Uncorroborated Third-Party Tally Data

IPO Financing Explains Source of Investment: ITAT Remands Section 69 Addition for Verification
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.
