#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Ignoring Binding Advance Pricing Agreement Without TPO Findings
Income Tax
Income Tax
Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
Income Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
ITAT Mumbai Quashed Reassessment Notice for Being Issued Beyond Limitation Period
Income Tax
Income Tax
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
Income Tax
Income Tax
Section 144B Faceless Procedure Violations Require Clear Adjudication
Income Tax
Income Tax
No U/s 153A Addition, But Reassessment Power Explicitly Preserved
Income Tax
Income Tax
Entire Cash Turnover Can’t Be Taxed as Income: ITAT Rajkot
Income Tax
Income Tax
Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years
Income Tax
Income Tax
Section 69A Addition Deleted After NRI Husband’s Creditworthiness Established
Income Tax
Income Tax
AO Cannot Reopen Assessment Based Only on Investigation Inputs
Income Tax
Income Tax
Director Liable for Unexplained Credits Despite Transfer to Company: ITAT Ahmedabad
Income Tax
Income Tax
