#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 deletes addition of Cash Deposit against Opening Balance during demonetization
Income Tax
Income Tax
When Material from a Search Triggers Reassessment: Section 153C, Not 148, Applies
Income Tax
Income Tax
AO cannot reopen the assessment only on suspicion: ITAT Mumbai
Income Tax
Income Tax
Delhi HC Quashes Reassessment Proceedings as section 147 Notice Issued by Non-Jurisdictional Officer
Income Tax
Income Tax
ITAT Directs AO: Delete Addition for Client Code Modification, No SEBI Violation Found
Income Tax
Income Tax
Assessments cannot be reopened merely on the basis of a change of opinion without valid grounds
Income Tax
Income Tax
Bombay HC Quashes Reassessment order which was based on mere GST DGGI information
Income Tax
Income Tax
No Capital Gain Tax on Shares Transferred as Gift: Bombay HC
Income Tax
Income Tax
Section 44BB does not override provisions related to PE or DTAA benefits
Income Tax
Income Tax
Section 143(3) Assessment Order Void Ab Initio If Notice Issued by Non-Jurisdictional ITO
Income Tax
Income Tax
Completed assessments cannot be reopened without new material or grounds
Income Tax
Income Tax
HC directs appellate authority to consider modified Form 26AS while disposing of appeal
Income Tax
Income Tax
Section 153(2A): One-Year Limit for Consequential Orders after Remand
Income Tax
Income Tax
Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
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.
