#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
Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable
Income Tax
Income Tax
Reassessment U/S 147 Quashed Due to Full & True Disclosure of Material Facts
Income Tax
Income Tax
Deduction Allowed for Loss on Sale of Pledged Shares to Satisfy Sister Concern’s Dues
Income Tax
Income Tax
Passing of rectification order u/s. 154 without opportunity of being heard is bad-in-law
Income Tax
Income Tax
Reopening Notice Invalid If Issued in Deceased Assessee’s Name: Delhi HC
Income Tax
Income Tax
Donation/Capitation Fee Payment Case: ITAT Deletes Addition Due to Lack of Evidence
Income Tax
Income Tax
ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits
Income Tax
Income Tax
Buyer’s TDS Form Error Won’t Deny NRI Seller Credit: Delhi HC
Income Tax
Income Tax
Reassessment Invalid Without Live Link to Tangible Material: Delhi HC
Income Tax
Income Tax
PCIT Cannot Invoke Section 263 on Presumed Commission Without Evidence
Income Tax
Income Tax
Reopening Invalid as No Fresh Material; Full Depreciation Allowed on Office
Income Tax
Income Tax
Escaped Income Below ₹50 Lakh Threshold: Delhi HC Sets Aside Reassessment Notice
Income Tax
Income Tax
ITAT Kolkata Condones 148-day Delay & Remands Case on Medical Grounds
Income Tax
Income Tax
ITAT Directs Fresh Hearing on Section 2(22)(e) Deemed Dividend Case Dispute
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.
