#Section 148
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Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
Reassessment can be initiated only on approval from specified authority & should not be based on change of opinion
Income Tax
Income Tax
Deduction of cost of land with expenses allowable from sale consideration
Income Tax
Income Tax
Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
Income Tax
Income Tax
Addition towards unexplained credit not sustained as source of credit duly explained
Income Tax
Income Tax
Issuance of notice to demerged company is invalid
Income Tax
Income Tax
Interest payment on cash loan covered u/s 69C as unexplained expenditure
Income Tax
Income Tax
Reopening of assessment without tangible material is invalid
Income Tax
Income Tax
Validity of Section 148 Notice Without DIN, Considering Acknowledgment & Objection
Income Tax
Income Tax
HC directs appellant to file return pursuant to Section 148
Income Tax
Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax
Income Tax
Reopening of assessment after full and true disclosure of material facts unsustainable
Income Tax
Income Tax
Interest earned by co-operative society on investment with co-operative bank deductible u/s 80P(2)(d)
Income Tax
Income Tax
Reopening of assessment u/s 147 based on information received by AO justified
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.
