#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 Mumbai Quashes Reassessment for Time-Barred Section 148 Notice
Income Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
54B Exemption Denied Review: CIT(A) Ordered to Examine Revenue Records and Crop Details Reason
Income Tax
Income Tax
Unexplained credits addition on adhoc basis at 5% cannot be sustained: Matter restored
Income Tax
Income Tax
Section 147 ‘Fishing Net’ Doctrine Upheld: ITAT Voids Reopening for Unrelated Additions
Income Tax
Income Tax
Give Me 7 Days or Give It Up: Karnataka HC Quashes Reassessment for Short Notice
Income Tax
Income Tax
Faceless Reassessments Must Stay Faceless: Karnataka HC quashes AO Issued Notices
Income Tax
Income Tax
No Plot, No Profit, Still Taxed :When AO Shoots the Wrong Person: Middleman Dragged into 56(2)(ix) Tax Trap
Income Tax
Income Tax
Bogus Share Capital: Reassessment Quashed for Lack of Independent Mind Application by AO
Income Tax
Income Tax
Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication
Income Tax
Income Tax
Unexplained expenditure addition based on suspicion without independent enquiry cannot be sustained
Income Tax
Income Tax
Section 68 Addition Not Justified for Loan Before Business Commencement: ITAT Jaipur
Income Tax
Income Tax
Bogus Purchases: 100% Addition or Profit Element? ITAT Pune Remands Case to AO to Apply Bombay HC & SC Rulings
Income Tax
Income Tax
Jurisdictional Defect: ITAT Voids 263 Order Against Dead Person, Upholds Mandatory Legal Heir Substitution
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.
