#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
Ex-Parte LTCG Order Set Aside for Fresh, Fair Computation
Income Tax
Income Tax
Disallowance on alleged fictitious loss without incriminating material cannot be sustained
Income Tax
Income Tax
Ex-Parte Appeal Dismissal Set Aside for Lack of Reasoned Order
Income Tax
Income Tax
Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme
Income Tax
Income Tax
Appeal Dismissed on Delay Remanded for Merits Despite Non-Compliance
Income Tax
Income Tax
Reassessment Quashed for Issuance of Notice Outside Faceless Regime
Income Tax
Income Tax
Reopening After 3 Years Invalid If Escapement Is Below ₹50 Lakh
Income Tax
Income Tax
Section 263 Validly Invoked for Allowing Section 80P in Belated Return
Income Tax
Income Tax
Reopening Invalid When Search Material Triggers Section 153C
Income Tax
Income Tax
Section 292B Cannot Cure Jurisdictional Defect in Reopening
Income Tax
Income Tax
Interest Disallowance Set Aside as Loan Found Genuine
Income Tax
Income Tax
Revisional Power Fails Where TPO Order Was Never Passed
Income Tax
Income Tax
Revenue Appeal Fails Due to Wrong Assessment Year for Cash Investment
Income Tax
Income Tax
PCIT Action Invalid for Failing Twin Conditions Under Section 263
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.
