#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
Revenue’s Right to Reassess Doesn’t Override Sec 149 Limitation: Delhi HC
Income Tax
Income Tax
Profit attribution to Permanent Establishment in India is fact based: Delhi HC
Income Tax
Income Tax
Reopening of assessment based on wrong facts liable to be quashed: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Dismisses Tax Appeal Due to Revised Monetary Limit
Income Tax
Income Tax
Deposit to Prime Minister’s Relief Fund directed for non-compliance on part of assessee: ITAT Ahmedabad
Income Tax
Income Tax
Orissa HC dismissed petition for not having any substantial question of law
Income Tax
Income Tax
Section 143(1) is not considered an assessment by the AO for purposes of Section 147
Income Tax
Income Tax
Addition untenable as decentralized grants routed through assessee is not actually accrued or arisen
Income Tax
Income Tax
CBDT Circulars Cannot Override Income Tax Act: Punjab & Haryana HC
Income Tax
Income Tax
P&H HC Invalidates Section 148 Notices for Lack of Faceless Assessment
Income Tax
Income Tax
Calcutta HC Stays AO Notice Issued Contrary to Income Tax Section 151A
Income Tax
Income Tax
Calcutta HC Stays Income Tax Notice Issued under Section 148
Income Tax
Income Tax
Section 148A(B) Notice against dissolved firm was not valid: Gujarat HC
Income Tax
Income Tax
No section 271AAA penalty as additions were purely on estimate basis
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.
