#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.

Validity of Section 148A(b) & Section 148A(d) Proceedings: Legal Analysis

HC Imposes 1.5 Lakh Fine for Obtaining Interim Income Tax Order with Suppressed Facts

NRI’s Foreign Bank Interest Not Taxable in India: ITAT Delhi

Addition for difference in property value: ITAT directs readjudication

Capital Gain cannot be treated as bogus without giving reasons

Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law

Notices and proceedings initiated against amalgamated company is bad-in-law

No addition on account of Royalty Income received by UK Telecom Company from Indian Telecom Company for rendering roaming services to customers abroad

ITAT Hyderabad: Cash Deposit by NRI, Deletion of Addition

Addition u/s. 69C treating share transactions as bogus only based on statement of broker unsustainable

Initiation of re-assessment based on material already on record is bad-in-law

Penalty u/s. 271(1)(c) unjustified as voluntary deposit was done before receipt of notice u/s 148

Section 50C not apply to property purchased/ sold as business property

Revision order u/s 263 without satisfying two essential condition is unsustainable
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.
