#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.

Deduction u/s 54F was allowable even if borrowed funds were utilized for investment in new residential asset

Reassessment u/s. 147 without any fresh and new material is invalid

ITAT Orders Fresh Hearing on Unexplained Cash Deposits of ₹1.49 Cr & Peak Credit Method

Section 148 Notice Beyond 7-Day Grace Period Void: ITAT Delhi Quashes Reassessment

Reassessment notice was invalid if it was issued beyond the calculated “surviving time” or “last date” time limit

STCG tax paid u/s. 111A cannot be reclassified u/s. 68 r.w.s. 1115BBE without any basis

Reopening Beyond 10 Years Void: ITAT Delhi Quashes ₹2.25 Cr Assessment

Saif Ali Khan Wins Tax Appeal as ITAT Mumbai Strikes Down Defective Reassessment

ITAT Delhi Allows Section 54F Exemption to Private Trust on Capital Gains

ITAT Restricts Tax on Bank Deposits to Peak Credit – Full Cash Not Taxable

ITAT Jaipur Denies Charitable Exemption Over Misuse of Cloth Merchant Trust Funds

ITAT Delhi Quashes Reassessment– Wrong Authority’s Approval Invalidates 148 Notice

Assessment in Name of Deceased Not Void if Notice Issued During Lifetime

Tribunal Deletes ₹1.19 Cr Addition: Land Purchase Funded by Father’s Sale Proceeds
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.
