#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
Approval for One Issue, Reopening for Another Is Legally Fatal
Income Tax
Income Tax
Allotment Date Governs Stamp Value Under Section 56(2)(x)
Income Tax
Income Tax
No Addition, No Revision: PCIT Action Fails for Want of Error and Prejudice
Income Tax
Income Tax
NFAC Ex-Parte Order Quashed for Ignoring E-Filed Submissions
Income Tax
Income Tax
Accepted Project Revenue Confirms Genuineness of Related Purchases
Income Tax
Income Tax
Kolkata ITAT Quashes Time-Barred Reopening for AY 2015-16
Income Tax
Income Tax
DGIT (Inv.) Inputs Alone Can’t Justify Reopening: ITAT
Income Tax
Income Tax
Entire Purchase Disallowance Rejected; 6% GP Estimation Upheld
Income Tax
Income Tax
Reassessment Falls on Threshold Error: Authority Lacked Power
Income Tax
Income Tax
Joint Ownership Below ₹50 Lakh Bars Reopening After Three Years
Income Tax
Income Tax
Cash Deposits Explained – Protective Addition Deleted
Income Tax
Income Tax
Identity and Genuineness Established: ₹10 Lakh Addition Set Aside
Income Tax
Income Tax
No Trade, No Income – Broker’s PAN Error Collapses Addition
Income Tax
Income Tax
Section 151(ii) Violation Invalidates Late Section 148 Notices
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.
