#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
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
Income Tax
Income Tax
Section 148 Notice Served on 01-04-2021 Invalid; Re-opening Quashed for Non-Compliance with 148A
Income Tax
Income Tax
Commission Agent Theory Accepted; Entire Bank Credits Not Taxable U/s 68
Income Tax
Income Tax
Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability
Income Tax
Income Tax
Section 68 Addition Deleted; Loans from Alleged Entry Providers Accepted on Consistency
Income Tax
Income Tax
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
Income Tax
Income Tax
Entire Bank Deposits Not Income; Only Profit Element Taxable @ 12%
Income Tax
Income Tax
No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
Income Tax
Income Tax
Reassessment u/s 148 Quashed Where No Addition Made on Recorded Reasons: ITAT Cuttack
Income Tax
Income Tax
No Section 263 Action on Debatable Penny Stock LTCG After Full AO Probe: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 271(1)(c) Not Leviable on Estimated Addition of Profit Element in Bogus Purchases: ITAT Mumbai
Income Tax
Income Tax
Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
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.
