#Section 148
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Income Tax
Income Tax
Source for making or earning income of payer of FTS outside India is not taxable in India
Income Tax
Income Tax
Old provisions of section 148 including TOLA cannot be applied to new regime: Calcutta HC
Income Tax
Income Tax
Section 148 lacks allegations of non-disclosure; jurisdiction assumption U/s. 147 is invalid
Income Tax
Income Tax
3-Year Limit for Tax Reassessment Notice if concealed income below 50 lakh: Jharkhand HC
Income Tax
Income Tax
Sale of Software License Not Royalty under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
No Tax on Salary for Non-Resident Assessee Rendering Services Outside India: ITAT
Income Tax
Income Tax
ITAT Confirms Reassessment & Section 68 Addition on Share Subscription
Income Tax
Income Tax
ITAT Pune Remands Case for Fresh Assessment on Unexplained Investment
Income Tax
Income Tax
AO Cannot Reopen Assessment to Correct Oversight: Bombay HC
Income Tax
Income Tax
No Reassessment for AO’s Oversight Beyond Four Years: ITAT Bangalore
Income Tax
Income Tax
Section 148A(d) Order Bound by Notice Scope under Section 148A(b)
Income Tax
Income Tax
Kerala HC Remands Case Due to Errors in Draft Assessment Order objection Handling
Income Tax
Income Tax
Income Tax Dues Not in Resolution Plan extinct upon Plan Approval: ITAT Nagpur
Income Tax
Income Tax
Management Fee Treated as Interest: Exemption under India-Germany DTAA
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.
