#Section 148
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Income Tax
Income Tax
Subsidiary would only be deemed a PE if it satisfies specific tests outlined in DTAA
Income Tax
Income Tax
Section 292BB cannot cure defect in notice to deceased assessee
Income Tax
Income Tax
ITAT deletes Section 271(1)(c) penalty for Non-application of mind
Income Tax
Income Tax
In absence of DTAA No tax on payments received by non-resident for IUC from Indian company
Income Tax
Income Tax
ITAT directs AO to Tax only Peak Credit in respect of undisclosed Bank account
Income Tax
Income Tax
Legality of Second Notice under Section 148 of Income Tax Act, 1961 for Same Assessment Year
Income Tax
Income Tax
National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)
Income Tax
Income Tax
Section 148 proceeding cannot be initiated without Addressing Objections u/s 148A(b)
Income Tax
Income Tax
No Section 68 Addition Without Seized Material Link & corroborative evidence
Income Tax
Income Tax
Absence of incriminating material vitiates entire search assessment proceedings
Income Tax
Income Tax
No protective addition when substantive addition already been made
Income Tax
Income Tax
AO cannot change his view in the garb of rectification of mistake under section 154
Income Tax
Income Tax
LTCG from Penny Stock: ITAT upholds addition as Income from other Source
Income Tax
Income Tax
Reassessment Proceedings: AO’s ‘Reason to Believe’ Requirement Eliminated
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.
