#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
Bank Deposit Additions Need Proof, Not Presumptions
Income Tax
Income Tax
Bogus Purchase Addition Fails When Sales Are Accepted as Genuine
Income Tax
Income Tax
No Valid 153C Jurisdiction, No Power Under Section 263
Income Tax
Income Tax
Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
Income Tax
Income Tax
Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report
Income Tax
Income Tax
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Income Tax
Income Tax
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Income Tax
Income Tax
Penalty Deleted After Quantum Remand for Lack of Proper Hearing
Income Tax
Income Tax
Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit
Income Tax
Income Tax
Reassessment Quashed Due to Invalid Section 148 Notice
Income Tax
Income Tax
Provision of interest on loan from state government being ascertained liability cannot be disallowed u/s. 37
Income Tax
Income Tax
Section 148 Notice Invalid as PCIT Approval Failed After 3-Year Limit
Income Tax
Income Tax
Split Jurisdiction Breaks Reassessment, U/s 147 Order Quashed
Income Tax
Income Tax
Audit Objection Can’t Reopen Past Assessment, U/s 148 Notice Quashed
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.
