#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
Entire Fruit Business Cash Receipts Not Income; 20% Profit Taxable: ITAT Pune
Income Tax
Income Tax
Entire Diary Business Receipts Not Income; 8% Profit Estimate Sustained: ITAT Pune
Income Tax
Income Tax
No Addition on Reopening Ground Makes Different Addition Invalid: ITAT Pune
Income Tax
Income Tax
Reassessment Beyond 3 Years Invalid for PCIT Approval Instead of PCCIT: ITAT Pune
Income Tax
Income Tax
ITAT Chennai Quashes AY 2014-15 and 2015-16 Reassessments as Time-Barred
Income Tax
Income Tax
Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi
Income Tax
Income Tax
Search Assessment u/s 143(3) Without Section 148B Approval Invalid: ITAT Chandigarh
Income Tax
Income Tax
No Addition on Reopening Issue Makes Other Reassessment Addition Invalid: ITAT Mumbai
Income Tax
Income Tax
Reassessment Without Fresh Tangible Material Invalid: Bombay HC
Income Tax
Income Tax
Section 153C Vs Section 148: Bombay HC Stays Reassessment Based on Search Material
Income Tax
Income Tax
Section 147 Reopening Valid on Venus Group Search Material; Section 153C Not Applicable: Gujarat HC
Income Tax
Income Tax
Mere Disallowance of Political Donation Deduction Cannot Sustain 200% Penalty: ITAT Ahmedabad
Income Tax
Income Tax
AO Cannot Start Reassessment Scrutiny Before Deciding Objections: Bombay HC
Income Tax
Income Tax
ITAT Upholds Deletion of ₹91.11 Lakh Alleged Property Cash Payment
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.
