#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
Section 54F Not Mandates Use of specific fund for new investment: ITAT Chennai
Income Tax
Income Tax
Investments from NRE Accounts not taxable under Section 10(d) of Income Tax
Income Tax
Income Tax
PCCIT sanction Required for Reopening Notice After 3 Years: Bombay HC
Income Tax
Income Tax
Gross Profit Addition on Bogus Purchases should Align with Genuine Ones
Income Tax
Income Tax
Amount received towards Interconnectivity Utility charges from Indian Customers was not taxable as Royalty
Income Tax
Income Tax
No addition u/s 68 as assessee had not benefited from Round-Tripping of Share Transactions
Income Tax
Income Tax
Assessment Based on Mere Unverified Third Party Statement Bad in Law: ITAT Mumbai
Income Tax
Income Tax
Assessment Reopening Limited to Four Years if there was Full Disclosure by Assessee
Income Tax
Income Tax
Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later
Income Tax
Income Tax
Reassessment cannot be based solely on reasons borrowed from other departments or reports
Income Tax
Income Tax
Contractor’s statement alone insufficient to establish a transaction as benami
Income Tax
Income Tax
High Court Quashes Invalid Notice & Order: AO Lacks Jurisdiction
Income Tax
Income Tax
Section 148 Notice Invalid; Should Have Followed Faceless Regime: Section 151A
Income Tax
Income Tax
Section 143(1) Assessment cannot be Reopened on Mere Suspicion: Bombay 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.
