#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.

Exemption u/s. 10(26) available to individual members of Scheduled Tribe & not to firm: ITAT Guwahati

Reopening Without Cogent Material & on Mere Surmise/Conjecture is Unsustainable: ITAT Delhi

India-Thailand DTAA: Non-Resident’s Fee for Technical Services Exempt from Taxation

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

Section 148A Procedure Not Applicable in Cases Covered by Section 132A: Kerala HC

Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai

Allahabad HC Invalidates Notice u/s. 148A(b) for Service to Unregistered Email ID

Assessment framed Without Disposal of Assessee’s Objections is Invalid: ITAT Kolkata

SC rejects bail application of Satyendar Jain & other in money laundering case

ITAT Orders Re-adjudication for LTCG of Canceled Property Sale

Section 276CC Prosecution: Appellate Proceedings Irrelevant but Wilful Failure to Furnish Returns Must Exist

HC Quashes Reassessment Notice: Approval Granted Without Application of Mind

ITAT Deletes Cash Deposit Addition; Source Linked to Property Sale Advance received by father

Penny Stock Sale Not ‘Unaccounted Income’ if Purchase not doubted
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.
