#Section 148
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Income Tax
Income Tax
Both the parties agreed to treat the addition as business receipts: ITAT directed AO to assess profit @ 8%
Income Tax
Income Tax
S.159 applies when reassessment notice was issued during lifetime of deceased assessee
Income Tax
Income Tax
ITAT Reduces Gross Margin on Unaccounted Cash Receipts to 6% Considering All Facts
Income Tax
Income Tax
Reopening Proceedings for Verification Without Substantive Reason Is Legally Invalid
Income Tax
Income Tax
Authorities cannot retain seized cash after expiry of period for framing assessment u/s. 153A
Income Tax
Income Tax
Assessment order passed beyond period prescribed u/s. 153 is barred by limitation
Income Tax
Income Tax
Section 68 Addition without granting cross-examination opportunity untenable: ITAT Nagpur
Income Tax
Income Tax
Reassessment u/s. 148 based on palpably incorrect information not sustainable: Delhi HC
Income Tax
Income Tax
10-Year Limit Applies Prospectively, Not Retroactively to Expired Six-Year Limit: Delhi HC
Income Tax
Income Tax
Non-Compliance Due to Online Portal Issues: ITAT Orders Fresh Assessment
Income Tax
Income Tax
ITAT Allows Interest Deduction Citing Consistency with Revenue Authorities’ Orders in Previous & Subsequent Years
Income Tax
Income Tax
ITAT Ahmedabad disallows Exemption u/s. 10(23C)(iiiab) in absence of any supporting documents
Income Tax
Income Tax
Section 148A(b) Doesn’t Require Mandatory 7 Working Days for Filing Response: Delhi HC
Income Tax
Income Tax
ITAT Remands Case as CIT(A) Passed Ex-Parte Order Without Merit Consideration
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.
