#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
ITAT Quashes Reassessment as AO Changed Reason from Fake Loan Entries to Penny Stock LTCG
Income Tax
Income Tax
Assessment Upheld as Material Seized in Search Can Be Used Even if Search Is Later Challenged
Income Tax
Income Tax
Kerala HC Upholds Rejection of Delayed Income Tax Refund Claim Due to Five-Year CBDT Limit
Income Tax
Income Tax
Accrued Income Cannot Be Deferred Just Because Receipt Is Delayed – ITAT Upholds Taxability on Mercantile Basis
Income Tax
Income Tax
Section 68 Addition Crashes – ITAT Mumbai Says Suspicion & Investigation Wing Reports Cannot Replace Evidence
Income Tax
Income Tax
ITAT Deletes Bogus Purchase Addition as No Evidence Linked Assessee to Alleged Accommodation Entries
Income Tax
Income Tax
Delhi HC Rejects Reassessment as AO Repeated Additions Already Set Aside by CIT(A)
Income Tax
Income Tax
Calcutta HC Quashes Reassessment Due to Mere Suspicion Without Independent Inquiry
Income Tax
Income Tax
Third-Party Loose Papers Cannot Justify Addition Without Cross-Examination: ITAT Delhi
Income Tax
Income Tax
Bombay HC Quashes Reassessment Due to Approval by Wrong Authority
Income Tax
Income Tax
Assessment Quashed as Returned Income Exceeded Monetary Limits of ITO Jurisdiction
Income Tax
Income Tax
Section 80GGC Deduction Denied Due to Suspicious Political Donation
Income Tax
Income Tax
ITAT Restores Section 80P Claim as Delay Condonation Petition Was Pending
Income Tax
Income Tax
Calcutta HC Stays Coercive Action as Reassessment for AY 2015-16 Was Alleged to be Time Barred
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.
