#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.

Addition merely based on retracted statement cannot be sustained: ITAT Jaipur

Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur

ITAT Remits Fake Invoice addition Case to AO for consideration of New Evidence

Assessment Order Need Not address every Queries Raised during Assessment

Reopening Assessment Based on Audit Objections Without New Basis Impermissible: Bombay HC

Proceedings against deceased person cannot continue against legal representative: Karnataka HC

Addition unwarranted as GP rate on sale of alleged bogus purchases is more than GP rate of other purchases

Interest free advance given to farmers out of business expediency justified: ITAT Agra

ITAT remanded the matter as assessee failed to explain holding of two PAN

Civil Cases, Medical Issues & Financial Struggles: ITAT Condoned 180-Day Appeal Delay

Furnishing Reasons at Fag End & Hasty Reassessment Proceedings Unconstitutional: Bombay HC

Addition towards unexplained cash deposits u/s. 69A deleted as source of deposit explained

Income estimated at 8% since assessee failed to substantiate its claim of 5%: ITAT Chennai

Reassessment on issues not considered in Original Assessment is valid: Bombay 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.
