#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
Period of limitation prescribed under Income-tax Act, 1961
Income Tax
Income Tax
Share Premium Can’t Be Taxed U/s 68 Merely Because AO Finds It Excessive: Mumbai ITAT
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without Finding of Failure to Disclose Material Facts: ITAT Delhi
Income Tax
Income Tax
AO cannot introduce a new addition while giving effect to appellate order: ITAT Chennai
Income Tax
Income Tax
ITAT Deletes Investment Addition as Bank Records Proved Source of Funds Despite Non-Production of Mother
Income Tax
Income Tax
Delhi HC questions Denial of Prepaid Tax Credit Solely Because Return Was Filed After Section 148 Notice
Income Tax
Income Tax
Income Tax Reopening Quashed as PAN Was Not Properly Transferred to Jurisdictional Officer
Income Tax
Income Tax
Pre-1 Oct 2009 Share Gifts Not Taxable Under Section 56(2)(vii)(c): ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Reassessment as Reasons Recorded for Section 148 Notice Were Unsigned
Income Tax
Income Tax
ITAT Deletes FTS Addition Because India-UAE DTAA Contains No FTS Clause
Income Tax
Income Tax
Bogus Purchase Addition Can’t Be 100% When Sales Are Accepted: ITAT Mumbai
Income Tax
Income Tax
ITAT deleted ₹90 Lakh on-money addition based on unsigned property agreement and unauthenticated search material
Income Tax
Income Tax
ITAT Deletes section 69 Addition as Revenue Failed to Prove Investment in Relevant Year
Income Tax
Income Tax
No Interest Disallowance Without Nexus Between Borrowed Funds & Non-Business Advances: ITAT Lucknow
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.
