#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
Penalty u/s 270A Invalid Where Donation Claim Withdrawn and Tax Paid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
Income Tax
Income Tax
NRE Transfers Through Banking Channels Do Not Sustain Section 69 Addition: Gujarat HC
Income Tax
Income Tax
Belated Return Does Not Invalidate Assessment Without Section 143(2) Notice: ITAT Chandigarh
Income Tax
Income Tax
Investigation Wing Tip-Off Cannot Replace AO’s Independent Inquiry: ITAT Mumbai
Income Tax
Income Tax
Repaid Loans Not Accommodation Entries: ITAT Mumbai Quashes Section 68 Addition
Income Tax
Income Tax
ITAT Mumbai Deletes Section 68 Addition Based on Accommodation Entry Statement
Income Tax
Income Tax
Section 69A: Earlier Loan Repayment Cannot Be Branded Accommodation Entry
Income Tax
Income Tax
Five Clear Days Instead of Seven Invalidates Section 148A(b) Notice: ITAT Raipur
Income Tax
Income Tax
Old Search, New Satisfaction: Delhi ITAT Quashes Section 153C Assessments
Income Tax
Income Tax
Assessment Quashed for Ignoring Section 147/148 After Search
Income Tax
Income Tax
CIT(A) Cannot Echo AO: ITAT Restores Section 69A, Expenses & LTCG Issues for Fresh Examination
Income Tax
Income Tax
ITAT Rejects Mechanical 5% Profit Estimate on Stamp-Duty Collections
Income Tax
Income Tax
Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View
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.
