#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
ITAT Quashes Section 115BBE as Income was from Advertising Business Only
Income Tax
Income Tax
Exemption u/s. 10(38) disallowed as sale of share was an affair to convert unaccounted money: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment proceedings quashed as sanction granted u/s. 151 in a mechanical manner: Bombay HC
Income Tax
Income Tax
Bombay HC Invalid Reassessment Notice for non-compliance with Section 151A
Income Tax
Income Tax
Restriction of addition towards unexplained cash credit by CIT(A) upheld: ITAT Ahmedabad
Income Tax
Income Tax
No penalty u/s. 270A as non-furnishing of return was bona fide: ITAT Bangalore
Income Tax
Income Tax
Addition based on observation by DCIT without independent inquiry by AO not sustained
Income Tax
Income Tax
AO cannot treat section 153D as pari-materia to section 148 mechanism: ITAT Cochin
Income Tax
Income Tax
Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
Income Tax
Income Tax
Structure of Reassessment Provisions Under Income Tax Act, 1961
Income Tax
Income Tax
No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
Income Tax
Income Tax
Reassessment of Income – Amendments vide Finance Act, 2024
Income Tax
Income Tax
Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
Income Tax
Income Tax
Reassessment action based on wholly erroneous view is liable to be quashed: 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.
