#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 Delhi quashes reassessment initiated by AO on incorrect facts
Income Tax
Income Tax
Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi
Income Tax
Income Tax
PCIT’s mere “Yes” Not Valid Approval under Section 151: Delhi HC
Income Tax
Income Tax
If No Addition Based on Reopening Reasons, Other additions Unsustainable
Income Tax
Income Tax
ITAT upholds Reassessment of Company for land acquired by it before incorporation through Directors
Income Tax
Income Tax
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
Income Tax
Income Tax
Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
Income Tax
Income Tax
Lack of Legal Understanding & Consultant’s Technological Limitations: ITAT denied Condonation of delay
Income Tax
Income Tax
Personal hearing is mandatory before issuing Section 148A(d) orders: Kerala HC
Income Tax
Income Tax
Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders
Income Tax
Income Tax
Personal Hearing Mandatory for IT Act Section 148A(d) Orders: Kerala HC
Income Tax
Income Tax
No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT deletes addition
Income Tax
Income Tax
Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
Income Tax
Income Tax
Return Filing Mandatory for claiming Section 80P Deduction: ITAT Bangalore
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.
