#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 Rule 2BBB Applies Prospectively from AY 2015-16: ITAT Ahmedabad

Sections 148 & 144B Override Administrative Instructions: P&H HC

Failure to admit and evaluate additional evidence constitutes violation of natural justice: ITAT Ahmedabad

Addition u/s. 69A quashed as nature and source of deposit clearly established: ITAT Nagpur

Corrigendum issued by AO to rectify mistake made in original assessment order is valid: ITAT Chennai

Re-assessment u/s. 149 r.w.s 153C beyond period of ten years untenable: Delhi HC

Income Escapement Alone Insufficient to Reopen Assessment under Section 147 Without Assessee’s Disclosure Failure: Delhi HC

Initiation of reassessment unjustified as nature and source of receipts duly explained: Delhi HC

Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company

Note on SC Ruling in Rajeev Bansal Case and Its Impact on Pending Cases

Addition confirmed by CIT(A) by passing ex-parte order needs fresh consideration: ITAT Visakhapatnam

Weighted deduction u/s. 35(2AB) allowed as amount from DSIR qualifies as soft loan: ITAT Vishakhapatnam

Source of capital investment explained hence addition u/s. 68 not sustained: ITAT Visakhapatnam

Dismissal of appeal due to non-prosecution without adjudicating matter on merits unjustified: ITAT Ahmedabad
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.
