#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
Sale Price Is Not Capital Gain: ITAT Restores ₹2.10-Crore Addition & ₹69.45-Lakh Penalty
Income Tax
Income Tax
₹1.09-Crore Cash Addition u/s 69A Remanded; Penalty u/s 271AAC Falls
Income Tax
Income Tax
Only 14 Days Left-38-Day Delay Quashed U/s 148 Notice & ₹22.72-Lakh Addition U/s 69
Income Tax
Income Tax
5% Commission Formula Insufficient: Political Donation Allowed u/s 80GGC, Section 69A Addition Deleted
Income Tax
Income Tax
ITAT Remands Reassessment, Donation & Cash Deposit Issues for Speaking Order U/s 250(6)
Income Tax
Income Tax
Reassessment Without Live Nexus or Reason to Believe Quashed: Bombay HC
Income Tax
Income Tax
Excess TDS Refund Cannot Be Denied in Section 148 Return: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Section 69A Addition, Allows Section 10(38) LTCG Despite Penny-Stock Suspicion
Income Tax
Income Tax
Unverified ITR-V for 5½ Years Attracts Penalty u/s 272A(2)(e): ITAT Chandigarh
Income Tax
Income Tax
Kirana Cash Deposits During Demonetisation Not Unexplained u/ss 68 & 69A: ITAT Chandigarh
Income Tax
Income Tax
Withdrawn Donation Claim Cannot Justify 200% Penalty u/s 270A: ITAT Ahmedabad
Income Tax
Income Tax
Reopening on “Cash Loan”, Addition for “Bogus LTCG” – Ahmedabad ITAT Quashes Reassessment U/s 147
Income Tax
Income Tax
Penalty u/s 270A Invalid Where Donation Claim Withdrawn and Tax Paid
Income Tax
Income Tax
Pre-29 March 2022 Faceless Reassessment Without Jurisdiction: ITAT Mumbai
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.
