#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
Penalty for Unsecured Loans Not Automatic Merely for Section 68 Addition: ITAT Bangalore
Income Tax
Income Tax
ITAT Deletes Addition Because Stamp Duty Value Ignored Illegal Construction
Income Tax
Income Tax
Bangalore ITAT Slashes Estimated Profit from 15% to 7% – Best Judgment Assessment Cannot Be a “Blind Guess”
Income Tax
Income Tax
Telangana HC Quashes Reassessment by Jurisdictional AOs After Faceless Scheme Implementation
Income Tax
Income Tax
Section 56(2)(x) Not Applicable Before 01.04.2017: ITAT Delhi
Income Tax
Income Tax
Mumbai ITAT Quashes AY 2015-16 Reassessment as Time-Barred – Revenue’s Own Concession in Rajeev Bansal Proves Fatal
Income Tax
Income Tax
CIT(A) Cannot Order Protective Reopening for Different Assessment Year: ITAT Lucknow
Income Tax
Income Tax
Section 68 Addition Deleted – ITAT Says Investigation Wing Report Alone Cannot Prove Bogus Share Capital
Income Tax
Income Tax
Gujarat HC Quashes Reassessment Due to Vague Loose Papers on NA Land
Income Tax
Income Tax
Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings
Income Tax
Income Tax
Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi
Income Tax
Income Tax
Reassessment Beyond 4 Years Quashed – ITAT Says AO Must Specifically Allege Failure to Disclose Material Facts
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening
Income Tax
Income Tax
ITAT Quashes Reassessment as Confidential Reopening Materials Were Not Supplied
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.
