#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
Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
Income Tax
Income Tax
Reopening Based on “Reason to Suspect” Is Invalid: ITAT Chennai
Income Tax
Income Tax
Bombay HC Quashed Section 148 Reassessment Notice for Approval by Wrong Authority
Income Tax
Income Tax
Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised
Income Tax
Income Tax
Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
Income Tax
Income Tax
ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits
Income Tax
Income Tax
Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax
Income Tax
Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
Income Tax
Income Tax
Section 263 Cannot Replace AO’s View on Reopening Issues
Income Tax
Income Tax
Generic Client Code Modification Allegations Insufficient for Reopening: Delhi HC
Income Tax
Income Tax
ITAT Mumbai Deleted FBT Addition as Sales Promotion Expenses Gave No Employee Benefit
Income Tax
Income Tax
Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid
Income Tax
Income Tax
Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
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.
