#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
On-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed
Income Tax
Income Tax
ITAT Kolkata Upholds Reopening & Sustains ₹1 Cr Addition u/s 68 on Alleged Accommodation Entry
Income Tax
Income Tax
Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur
Income Tax
Income Tax
Form 35 Defect Curable, Dismissal Without Hearing Set Aside
Income Tax
Income Tax
Reopening Dropped as Supreme Court Concession on AY 2015-16 Is Binding
Income Tax
Income Tax
Share Gain Addition Struck Down Because It Was Outside Reopening Scope
Income Tax
Income Tax
Rule of Consistency Bars On-Money Addition Against One Co-Owner
Income Tax
Income Tax
Notice Issued for Incorrect Year Renders Reassessment Void
Income Tax
Income Tax
Agricultural Cash Deposits Not Entire Income, Only Profit Taxable
Income Tax
Income Tax
ITAT Visakhapatnam Quashed Reassessment as Notice Was Issued by Wrong Authority
Income Tax
Income Tax
PF/ESI Due Date Verification Incomplete, Matter Sent Back to AO
Income Tax
Income Tax
Notice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law
Income Tax
Income Tax
AY 2015-16 Reassessment Void as Post-2021 Notices Are Time-Barred
Income Tax
Income Tax
Section 148 Notices for AY 2015-16 Invalid Under New Regime
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.
