#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.

ITAT upheld addition for Income received for arranging the deal

Critical Role of Initial Enquiry under Section 148A(a) for Taxpayer Protection

Reassessment proceedings in absence of adequate reasoning is erroneous

Critical Analysis of New Reassessment Provisions: Section 148, 148A and 149

Re-assessment order passed against a non-existent entity is bad-in-law

Alleged bogus political donations – Reassessment Notice Challenged

Reopening of assessment unjustified as no failure to disclose full and true material facts

ITAT Quashes Reassessment Order for Lack of Valid Notice under Section 148

PCIT order passed without verification of factual material is unsustainable

Transfer of Renewable Energy Certificate is capital and not taxable as business income

Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India

Notice issued to ceased entity is fundamentally illegal and without jurisdiction

Addition in case of bogus purchases restricted to the extent of gross profit involved in business

Order passed without proper service of notice u/s 147/148 is liable to be quashed
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.
