#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
Interconnect Charges Not Taxable as Royalty: ITAT Bangalore
Income Tax
Income Tax
ITAT Delhi Quashes Income Tax Reassessment for Mechanical Approval
Income Tax
Income Tax
Revision u/s. 263 for invoking penalty provisions u/s. 270A(9)(e) without intimation u/s. 143(1)(a) untenable
Income Tax
Income Tax
Reopening u/s. 148 without tangible material is unsustainable in law: Gujarat HC
Income Tax
Income Tax
Section 56(2)(vii)(b)(ii) not applicable to transactions before 1-4-2014: ITAT deleted addition
Income Tax
Income Tax
Reopening of Assessment for Dissolved Company Invalid: Gujarat HC
Income Tax
Income Tax
Matter remanded for unexplained Cash Deposit ₹49.50 Lakh for verification
Income Tax
Income Tax
Availability of alternative remedy does not bar judicial review in jurisdictional issues
Income Tax
Income Tax
Reopening of Completed assessment without new evidence is impermissible: Madras HC
Income Tax
Income Tax
Reassessment Cannot Be Arbitrarily Reversed Without Valid Reason: Bombay HC
Income Tax
Income Tax
Writ Jurisdiction on Section 148A(d) Orders Requires Exhaustion of Remedies
Income Tax
Income Tax
Budget 2025: Block Assessment Amendments in Income Tax Search Cases
Income Tax
Income Tax
Landmark Rulings on Reassessment u/s 148 – Post 2021 Amendments
Income Tax
Income Tax
Proceedings against deceased person is null and void: Karnataka HC
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.
