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#Section 148

Every article filed under the “Section 148” tag — analysis, news and updates.

5,410 articles
Income TaxSection 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata
Income Tax

Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata

CA Sandeep Kanoi2 months ago
Income TaxSection 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT
Income Tax

Section 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT

CA AJAY KUMAR AGRAWAL2 months ago
Income TaxSection 263 Revision Quashed as AO Took Plausible View After Enquiry: Chandigarh ITAT
Income Tax

Section 263 Revision Quashed as AO Took Plausible View After Enquiry: Chandigarh ITAT

CA AJAY KUMAR AGRAWAL2 months ago
Income TaxSection 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur
Income Tax

Section 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur

CA Sandeep Kanoi2 months ago
Income TaxSection 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
Income Tax

Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi

CA Sandeep Kanoi2 months ago
Income TaxInterest on Unspent Government Grants Retains Grant Character Under Section 10(23C): ITAT Chandigarh
Income Tax

Interest on Unspent Government Grants Retains Grant Character Under Section 10(23C): ITAT Chandigarh

CA Sandeep Kanoi2 months ago
Income TaxSection 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
Income Tax

Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi

CA Sandeep Kanoi2 months ago
Income TaxSection 69C Addition for Unexplained Capitation Fee Upheld: Delhi HC
Income Tax

Section 69C Addition for Unexplained Capitation Fee Upheld: Delhi HC

CA Sandeep Kanoi2 months ago
Income TaxPermissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore
Income Tax

Permissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore

CA Sandeep Kanoi2 months ago
Income TaxMumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
Income Tax

Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts

CA Vijayakumar Shetty2 months ago
Income TaxPune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return
Income Tax

Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return

CA Vijayakumar Shetty2 months ago
Income TaxSection 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
Income Tax

Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC

CA Sandeep Kanoi2 months ago
Income TaxSection 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC
Income Tax

Section 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC

CA Sandeep Kanoi2 months ago
Income TaxSection 147 Reopening Invalid Where Section 153C Applies: SC
Income Tax

Section 147 Reopening Invalid Where Section 153C Applies: SC

CA Sandeep Kanoi2 months ago