#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
Section 148 Notice Invalid if There Was Only Reason to Suspect, Not Reason to Believe: ITAT Mumbai
Income Tax
Income Tax
No On-Money Addition based on Unsubstantiated Excel Sheets: ITAT Mumbai
Income Tax
Income Tax
Builder’s Statement Lacked Corroborative Evidence – ITAT Deletes On-Money Addition
Income Tax
Income Tax
Reassessment Invalid as AO Relied Solely on Investigation Report without Inquiry: ITAT Delhi
Income Tax
Income Tax
LTCG Exemption allowed as Revenue Failed to Link Assessee to Penny Stock Manipulation
Income Tax
Income Tax
Builder Statements Alone Could Not Prove On-Money Payment: ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Reassessment as Moratorium Under IBC Barred Fresh Tax Proceedings
Income Tax
Income Tax
Delhi HC Upholds Reassessment Notice as Time Granted for Reply is Excluddible from Limitation
Income Tax
Income Tax
Rajasthan HC Quashes Section 148 Proceedings as Notice Was Issued Against a Deceased Person
Income Tax
Income Tax
Penny Stock Loss Addition Deleted as Transactions Were Supported by Documentary Evidence
Income Tax
Income Tax
ITAT Quashed Reassessment as AO Failed to Establish Escaped Income as Asset
Income Tax
Income Tax
Deduction u/s 54F was allowable on 50 Flats received under JDA for Pre-2015 assessment year
Income Tax
Income Tax
Karnataka HC Remands Reassessment Cases as SC Allowed Challenge to Retrospective Section 147A
Income Tax
Income Tax
Audited Accounts Prevail Over Unaudited Tally Data: ITAT Deleted Addition
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.
