#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Section 144 Assessment Quashed for Failure to Issue Mandatory Section 143(2) Notice
Income Tax
Income Tax
Reassessment Quashed As AO issuing notice lacked Jurisdiction Over Non-Resident
Income Tax
Income Tax
SC Dismisses Reopening as Basis Vanishes After Acceptance in Later Years
Corporate Law
Corporate Law
Earlier Year Reopening Invalid After Same Transactions Approved Later: Delhi HC
Income Tax
Income Tax
Failure to Scrutinise Exempt LTCG from Penny Stock Justifies Section 263 Action: ITAT Surat
Income Tax
Income Tax
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Income Tax
Income Tax
Failure to Follow 263 Directions Renders Assessment Unsustainable
Income Tax
Income Tax
Technical E-Filing Glitches Accepted as Reasonable Cause for Minor Delay
Income Tax
Income Tax
Six Years of Reassessments Remanded for De-Novo Consideration
Income Tax
Income Tax
ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions
Income Tax
Income Tax
Delay in Filing Appeals Condoned Despite Massive Additions and Penalty
Income Tax
Income Tax
Capital Gains Addition Set Aside for Denial of Fair Opportunity
Income Tax
Income Tax
DRP Route Cannot Extend Statutory Time Limit Under Section 153
Income Tax
Income Tax
