#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.

Section 148 Reassessment Set Aside for Lack of Deficiency in Assessee’s Explanation

Compensation for 10-Year Business Inactivity Is Capital Receipt

Reopening on ‘Borrowed Satisfaction’ Instead of ‘Independent Satisfaction’ is Unlawful

Section 154 Notice can be challenged under Article 226 of Constitution of India

ITAT Jaipur Dismisses Appeal: Non-compliance with ITD Notice

Assessee Not Liable for Co-Owners’ On-Money payments: ITAT Ahmedabad

Delhi HC Suspends Tax Reassessment Pending AAR Decision

Delhi HC Quashes Section 148A(d) Order: Non-Consideration of Reply

Initiation of reassessment proceedings u/s. 147 based on incorrect facts is invalid

Notice for Reassessment Sent to Registered Email Valid: Kerala HC

Section 302 IPC Offence Set Aside Due to Lack of Material for Common Object & Intention

Club Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure

Income Tax Act Orders Should Initially Undergo Appeals, Not Immediate Writ Challenges

No capital gain in the hand of transferee in Slump Sale of certain Business Line
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.
