#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.

Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed

HC Explains Relevant Stage for Presenting Facts under Section 148A(b) of IT Act

Allowability of Interior Decoration Work in Rented Office as Revenue Expenditure

Notice u/s 148 can be Issued on Assessee’s Failure to truly disclose Material Facts: ITAT

ITAT Ruling on Reopening Based on Retracted Statement

ITAT Deletes Unexplained Investment Addition, Considering Gift by Husband from Explained FundsITAT Deletes Unexplained Investment Addition, Considering Gift by Husband from Explained Funds

Delhi HC Scraps Re-Assessment Order Lacking Officer’s Details

Penalty u/s 271AAB not imposable as income not falls in undisclosed income category

Capital Gain Taxable in Year of Land Possession Granted to Developer

Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS

Reopening of assessment quashed as PCIT granted approval without adequate inquiry

Advance forfeited without transfer of capital assets is taxable as ‘Income from Other Sources’

Reassessment after 4 years without failure to disclose full & true material facts unsustainable

Penalty u/s 270A leviable for Unexplained Income Misreporting
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.
