ITAT Upholds Section 148 Reopening But Restricts Rs 30 Lakh Accommodation Entry Addition To 5%, Cites Double Taxation:
The ITAT upheld the validity of reassessment under Section 148 but restricted the addition on an alleged accommodation entry to 5%.
ITAT Validates Section 148 Reopening
Saloni Kumari
Jul 18, 2026
Premium
ITAT Upholds Section 148 Reopening But Restricts Rs 30 Lakh Accommodation Entry Addition To 5%, Cites Double Taxation
The ITAT upheld the validity of reassessment under Section 148 but restricted the addition on an alleged accommodation entry to 5%.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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Delhi, Delhi, India
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