#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
Section 143(2) Notice Mandated When Assessment Differs from Filed Return
Income Tax
Income Tax
ITAT Invalidates Reopening of Assessment after 4 Year with Approval of JCIT
Income Tax
Income Tax
Reassessment proceeding void if based on Change of Opinion Without New Evidence
Income Tax
Income Tax
No Penalty under 271(1)(c) for Bonafide Assessee: ITAT Delhi
Income Tax
Income Tax
Reassessment proceeding u/s 147 based on information from investigation wing valid
Income Tax
Income Tax
Order dispatched beyond prescribed time limit is barred by limitation
Income Tax
Income Tax
Responded Query During Assessment Implies AO Consideration, Even if Unmentioned in Order
Income Tax
Income Tax
Right to sue for damages is capital receipts hence not taxable
Income Tax
Income Tax
AWS India liable to withhold 8% tax of remittance on account of reseller fee paid to AWS USA
Income Tax
Income Tax
Reassessment proceeding based on other officer’s information without cogent material unjustified
Income Tax
Income Tax
Reassessment can Be Closed at the Stage of Objection Disposal If Case is Wrongly Reopened
Income Tax
Income Tax
Overlooking of reply & Denial of sufficient time to respond: HC set-aside order
Income Tax
Income Tax
AO Can Initiate Reassessment Based on Investigation Wing Info: ITAT
Income Tax
Income Tax
Section 148 notices Issued by Jurisdictional AO Invalid After Section 151A: Telangana High Court
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.
