#Section 148
Log in to FollowEvery article filed under the “Section 148” tag — analysis, news and updates.
5,411 articlesIncome Tax
Income Tax
ITAT Upholds Original Assessment, Rejects Reopening for Failure to Record Assessee’s Failure
Income Tax
Income Tax
Section 147/148 Proceedings Barred During Pending Section 154 Proceedings
Income Tax
Income Tax
ITAT Condones 45-Day Delay, Favors Substantial Justice Over Technicalities
Income Tax
Income Tax
Section 68 Addition Not Applicable if Books of Accounts not maintained: ITAT Mumbai
Income Tax
Income Tax
‘Proof Beyond Reasonable Doubt’ Applies to Criminal Cases, Not Income Tax
Income Tax
Income Tax
Delhi HC: Ashish Agarwal Ruling Won’t Reopen Old Cases
Income Tax
Income Tax
Offshore supplies not taxable as Nokia Network OY doesn’t have PE in India
Income Tax
Income Tax
Section 148 Notice issued in the name of dead person not sustainable: MP HC
Income Tax
Income Tax
Section 143(2) notice mandatory before proceeding with assessment: Delhi HC
Income Tax
Income Tax
Addition on the basis of retracted statement not sustainable
Income Tax
Income Tax
Reassessment Without Furnishing Reasons Invalid: ITAT Mumbai
Income Tax
Income Tax
Assessee should file a return and then seek reasons for reopening: Madras HC
Income Tax
Income Tax
ITAT Ahmedabad orders Fresh Assessment on FD Interest from Land Compensation
Income Tax
Income Tax
