#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
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax
Income Tax
Addition u/s. 68 unsustainable as genuineness of depositors proved
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified
Income Tax
Income Tax
Additional Deduction Claimable Under Section 80JJAA After Return Filing
Income Tax
Income Tax
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Income Tax
Income Tax
Amendment to provisions of section 50C(1) is retrospective in nature
Income Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Income Tax
Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
Income Tax
Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax
Income Tax
Reassessment u/s. 147 without new tangible material 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.
