#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
Documented FDI Through Banking Channels Escapes Section 69
Income Tax
Income Tax
Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment
Income Tax
Income Tax
Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed
Income Tax
Income Tax
Wrong Authority Approval Voids Reassessment Beyond 3 Years
Income Tax
Income Tax
Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar
Income Tax
Income Tax
Reopening Beyond 3 Years Below ₹50 Lakh Quashed
Income Tax
Income Tax
Belated U/s 148 Return Costs Assessee: 1% NP Estimation Upheld
Income Tax
Income Tax
Agent Collections vs Own Sales—Hyderabad ITAT Remands 69A Addition for Fresh Verification
Income Tax
Income Tax
Entire Share Sale Proceeds Can’t Be Taxed as Capital Gains: ITAT Visakhapatnam
Income Tax
Income Tax
Cash Labour Payments Cannot Be Disallowed on Guesswork: ITAT Pune
Income Tax
Income Tax
No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam
Income Tax
Income Tax
Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
Income Tax
Income Tax
No Hearing, No Finality: ITAT Restores 69 Addition in Reassessment to AO
Income Tax
Income Tax
Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy
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.
