#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.

AO Must Verify & Grant TDS Credit Instead of Denying It: Bengaluru ITAT

Mere Non-Deposit in Capital Gains Account Scheme Not Fatal to Section 54F Claim

Rectification, Assessment and Appeal under Income Act, 1961

ITAT Restricts Bogus Purchase Addition as AO Applied Unrelated Gross Profit Rate

No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai

ITAT Cancels Section 153C Proceedings as Amended Law Barred Jurisdiction

Assessment Quashed for Failure to Decide Reopening Objections Before Completion of reassessment

Delhi HC Quashes Reassessment as Section 148 Notice Was Time-Barred

Section 270A Penalty Deleted as AO Failed to Specify Under-Reporting or Misreporting Charge

ITAT Deletes Section 69A Addition as Cash Deposits Represented Recorded Business Receipts

12.5% Bogus Purchase Addition Sustained as Transport & Consumption Evidence Was Missing

Can Updated Return Be Filed After Notice Under Sections 143(2), 148A or 148?

ITAT Quashes Reassessment as ITO Lacked Jurisdiction Under CBDT Instruction No. 1/2011

ITAT Kolkata Quashes Reassessment as ACIT Lacked Pecuniary Jurisdiction
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.
