#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Section 194C TDS Cannot Create Tax Liability on Dissolved Firm if Receipts Already Offered to Tax
Income Tax
Income Tax
ITAT Deletes On-Money Addition Due to Lack of Corroborative Evidence
Income Tax
Income Tax
ITAT Remands Addition Due to Failure to Verify GST Turnover Instead of Bank Credits
Income Tax
Income Tax
Section 263 Upheld as AO Failed to Examine Nature of ₹3.98 Crore Receipt: ITAT Chandigarh
Income Tax
Income Tax
Income Tax: Madras HC Orders Fresh Review Due to Ignored Remand Report Evidence
Income Tax
Income Tax
Reopening Invalid Due to Change of Opinion on Same Material: Bombay HC
Income Tax
Income Tax
Addition Deleted Due to Pure Estimation on Borrowed Satisfaction Without Verification
Income Tax
Income Tax
Interest on VAT is Compensatory, Not Penal – ITAT Allows Deduction
Income Tax
Income Tax
No Specific Charge = No Penalty – ITAT Deletes 270A Penalty for Vague Notice Bonafide Claim
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment Due to Time-Barred Section 148 Notice
Income Tax
Income Tax
Reopening of Assessment Upheld Due to Form 26AS Showing Undisclosed Contract Income
Income Tax
Income Tax
Section 68 Additions: Favourable Remand Report Shields Assessee
Income Tax
Income Tax
Delay Condoned with Cost: ITAT Grants Fresh Chance, Slams Non-Compliance
Income Tax
Income Tax
Reassessment After 4 Years Quashed as No Failure to Disclose Material Facts: Bombay HC
Explore the latest Section 147 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.
