#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
Shift from Bogus Purchases to Bogus Sales Violates Principles of Natural Justice: Guwahati HC
Income Tax
Income Tax
ITAT Pune Remands Case for Fresh Adjudication on Commission Income Addition to Gross Receipt
Income Tax
Income Tax
ITAT Allahabad Remands Case Over Fraudulent Cash Deposits
Income Tax
Income Tax
Deduction u/s 54F allowed on house purchased in wife’s name: ITAT
Goods and Services Tax
Goods and Services Tax
Penalty Imposed on PCIT and JAO for Mechanical Orders in Reassessment Proceedings
Income Tax
Income Tax
Assessment Issued in Wrong Name Post-Merger Not Correctable Under Section 292B
Income Tax
Income Tax
Undisclosed 0.15% Commission on Accommodation Entries Added: ITAT Kolkata
Income Tax
Income Tax
Dismissal of appeal without adjudicating issues on merits not sustainable in law
Income Tax
Income Tax
Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
Income Tax
Income Tax
Notice issued u/s 148 was invalid due to non-compliance of section 151
Income Tax
Income Tax
No power to Designated Authority to reopen concluded cases under Vivad se Vishwas Act
Income Tax
Income Tax
AO must be satisfied that accommodation entries exist before proceeding u/s 148
Income Tax
Income Tax
Addition on grounds not forming part of reasons recorded for reopening of assessment not tenable
Income Tax
Income Tax
Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi 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.
