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Reassessment Under Section 148: The Borrowed-Satisfaction Defence (2025-26)
Executive Summary The power to reopen an assessment under Section 148 of the Income Tax Act 1961 is among the most consequential and contested provisions in Indian tax law. It enab
“Borrowed Satisfaction” in Section 148 Reopening: How RMS-Flagged Cases Are Being Quashed by Courts (2024-25 Update)
The reassessment provisions under the Income Tax Act have long been a battleground between taxpayers and revenue authorities. At the heart of recent litigation lies a critical ques
