#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.

HC allowed benefit of section 279 (1A) compounding of Prosecution In Tax Evasion Case

HC explains Implications of Notice Issuance via Post or Email under Section 149

Possibility of abuse cannot render Section 115BBE unconstitutional: Delhi HC

Kerala HC directs NFAC to expedite decision on stay application

Year of entering into JDA would be year of taxability under Income Tax

Income Tax Notice issued prior to date of approval of Resolution Plan was quashed

Transfer of assets of partnership to retiring partners is taxable u/s. 45(4) of Income Tax Act

Addition u/s. 68 purely based on assumption is unsustainable in law

Assessee can file Revised Form No. 10 During Reassessment: Delhi HC

Discovery in Later Assessments Not Grounds for Reassessment in Prior Years

Section 147 reopening notice issued in the name of dead person is invalid

Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency

Revisionary proceedings initiated in the name of non-existent entity is invalid

Income already disclosed in ITR: Reopening after expiry of 4 years from relevant AY is invalid
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.
