#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
Section 40A(3) Disallowance Set Aside in Invalid Reassessment
Income Tax
Income Tax
Wrong Email Service Vitiates Ex-Parte Appellate Order: ITAT Bangalore
Income Tax
Income Tax
Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal
Income Tax
Income Tax
Second Reopening u/s 147 Quashed as Change of Opinion—Section 54F Deduction Cannot Be Revisited Without New Material
Income Tax
Income Tax
Reassessment After Four Years Invalid for Change of Opinion: ITAT Chennai
Income Tax
Income Tax
ITAT Mumbai deleted Bogus LTCG additions for Lack of Direct Evidence
Income Tax
Income Tax
Artificial profit/loss arising from client code modification requires transaction-wise reconciliation-Matter restored
Income Tax
Income Tax
CIT(A) Remand Invalid for Not Deciding Legal Grounds
Income Tax
Income Tax
Section 68 Addition Deleted as No Credit Entry Found in Books
Income Tax
Income Tax
Reopening Quashed as Limitation Under Old Regime Expired: ITAT Mumbai
Income Tax
Income Tax
Survey-Based Additions Set Aside Due to Lack of Effective Hearing
Income Tax
Income Tax
Reassessment Quashed as Limitation Ran From Original Assessment, Not Revision
Income Tax
Income Tax
Madras HC Quashed Reassessment for Limitation Breach Despite Software Depreciation Dispute
Income Tax
Income Tax
Reassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC
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.
