#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
ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
Income Tax
Income Tax
Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Ignoring Binding Advance Pricing Agreement Without TPO Findings
Income Tax
Income Tax
Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
Income Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
ITAT Mumbai Quashed Reassessment Notice for Being Issued Beyond Limitation Period
Income Tax
Income Tax
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
Income Tax
Income Tax
Section 144B Faceless Procedure Violations Require Clear Adjudication
Income Tax
Income Tax
No U/s 153A Addition, But Reassessment Power Explicitly Preserved
Income Tax
Income Tax
Entire Cash Turnover Can’t Be Taxed as Income: ITAT Rajkot
Income Tax
Income Tax
Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years
Income Tax
Income Tax
Section 69A Addition Deleted After NRI Husband’s Creditworthiness Established
Income Tax
Income Tax
AO Cannot Reopen Assessment Based Only on Investigation Inputs
Income Tax
Income Tax
Director Liable for Unexplained Credits Despite Transfer to Company: ITAT Ahmedabad
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.
