#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.

Section 148 Notice cannot be issued to Partner for Transactions Among Partnership Firms

Sale of Online Advertisement Space Not Taxable as Royalty or FTS in India: ITAT Bangalore

Section 68 Addition Unjustified if Shares’ Purchase & Sale Validated by Evidence: ITAT Mumbai

Order passed against non-existent entity is liable to be quashed: ITAT Delhi

Faceless mechanism doesn’t exclude central charges and international taxation charges: Bombay HC

Addition based on mere Photocopy of Alleged Agreement is unjustified

Mathematical Errors cannot be said to be Failure to Disclose Material Facts: ITAT Ahmedabad

11 Latest Amendments in Income Tax: Analysis & Implications

Liability of Directors after Company Dissolution: ITAT Upholds Notice u/s 148

No Reference to DVO if Taxpayer’s Asset Value Exceeds FMV: ITAT Chennai

No Section 35(1)(ii) deduction on Donation to ineligible Scientific Research Trust

Section 251 not empowers CIT(A) to discover new income source: ITAT Ahmedabad

ITAT Quashes Assessment Order for Lack of Property Valuation Report

ITAT directs CIT(A) to Condone 857-Day Delay considering change in residence & age
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.
