#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.

Section 148 Notice Quashed for Lack of Live Nexus with Old Broker Register Entry: Gujarat HC

Maximum Marginal Rate Inapplicable to Registered Society: ITAT Hyderabad

Temporary Cash Support for Student Visa Is Not a Loan Under Section 269SS: ITAT Chennai

Section 69A Cannot Be Invoked for Cash Withdrawals from Own Bank Account

Income Declared in Original Return Cannot Be Reduced in Section 148 Return: ITAT Hyderabad

Registered Sale Deed Triggers Capital Gains Despite Dispute Over Consideration: ITAT Hyderabad

Bank Withdrawals Cannot Be Taxed as Unexplained Expenditure: ITAT Ahmedabad

Section 143(2) Notice Mandatory After Section 148 Return; Revenue Appeal Dismissed: Patna HC

Section 147 Reassessment Valid Where Search Material Not Directly Pertain to Assessee: ITAT Pune

Section 148 Reassessment Upheld After Section 147A Amendment: Madras HC

Section 50B Capital Gain Addition Deleted as Slump Sale Already Taxed: ITAT Mumbai

Rental Income from Let-Out Office Taxable as House Property Income: ITAT Delhi

Section 148 Reopening Challenge Rejected on Statutory Appeal Availability: Gujarat HC

Section 147 Reassessment Quashed as Escaped Income Below Section 149 Threshold: ITAT Rajkot
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.
