#Section 148
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Income Tax
Income Tax
Interest u/s. 234B and 234C leviable as depositing advance tax has nothing to do with seizure of books
Income Tax
Income Tax
Cess fees is taxable as income derived from property held under trust: ITAT Delhi
Income Tax
Income Tax
Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind
Income Tax
Income Tax
133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore
Income Tax
Income Tax
No reassessment u/s 148 without new materials forming opinion hat income had escaped assessment
Income Tax
Income Tax
Aircraft Leasing Revenue Not Taxable Under India-Ireland DTAA: Delhi HC
Income Tax
Income Tax
Interest u/s. 234A waived as circumstances beyond assessee’s control disabled timely return filing
Custom Duty
Custom Duty
Customs recovery proceedings against dead person unsustainable: Delhi HC
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Reinitiating reassessment on same set of reasons on which assessment already concluded is unsustainable
Income Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Income Tax
Income Tax
Exemption u/s 10(23C) Can’t Be Denied if AO Fails to Notify Authority on Contravention
Income Tax
Income Tax
Non-intimation to AO before removal of company’s name from ROC, assessment was valid even if passed in name of non-existent entity
Income Tax
Income Tax
Section 148A of the Income Tax Act
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.
