#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
ITAT Bangalore: Property Cost Cannot Be Assumed Nil Merely for Lack of Old Records
Income Tax
Income Tax
Gujarat HC Sets Aside Section 148 Reopening Where Depreciation Facts Were Disclosed
Income Tax
Income Tax
Delhi HC: Section 147A Amendment Confirms Concurrent FAO- JAO Jurisdiction
Income Tax
Income Tax
Delhi ITAT: Section 44AD Cannot Be Forced Without Assessee’s Option
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for No Section 143(2) Notice, Section 292BB Inapplicable
Income Tax
Income Tax
ITAT Raipur Quashes Reassessment Where PCIT Approved Notice Beyond Three Years
Income Tax
Income Tax
Delhi HC: Reassessment Fails – PCIT Lacked Authority to Grant Approval Beyond Three Years
Income Tax
Income Tax
ITAT Raipur: Reassessment Set Aside – Jurisdiction Failed Due to Missing Section 127 Transfer Order
Income Tax
Income Tax
Delhi ITAT Deletes ₹7.15 Crore Protective Addition After Substantive Assessment Quashed
Income Tax
Income Tax
ITAT Chandigarh: PCIT Cannot Invoke Section 263 Merely Over Cryptic Assessment Order
Income Tax
Income Tax
Gujarat HC: Reopening Quashed as No Fresh Tangible Material Was Found
Income Tax
Income Tax
Bombay HC Upholds Bar on Section 153C Additions Without Incriminating Material
Income Tax
Income Tax
ITAT Delhi Quashes Assessment for Ignoring Binding DRP Directions Under Section 144C
Income Tax
Income Tax
Bombay HC Quashes Reopening Notice for Change of Opinion on Section 115JB Brand Amortisation
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.
