#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
Reopening for Depreciation Claim: SC Dismisses Revenue Appeal Over Delayed Filing
Income Tax
Income Tax
Mother–Son Gifted Land Misinterpreted as Sale: ITAT Delhi Remands Case to CIT(A)
Income Tax
Income Tax
Same-Day 153D Approval Invalidates Section 153A Assessments
Income Tax
Income Tax
AO Mistake on ROI Leads to Section 54F Reassessment Remand
Income Tax
Income Tax
Penny-Stock Reassessments Upheld, But Ex-Parte Orders Set Aside
Income Tax
Income Tax
Sale Proceeds Cannot Be Taxed as Income Without Capital Gains Computation
Income Tax
Income Tax
Tribunal Remands Case to Examine Medical Hardship Despite 5-Year Delay
Income Tax
Income Tax
Manual Section 148 Notices Violate CBDT Escaping Assessment Scheme
Income Tax
Income Tax
Non-Speaking CIT(A) Order Quashed; IDS & JDA Issues Re-Examined
Income Tax
Income Tax
Non-Speaking Order Set Aside – ITAT Sends ₹7.26 Cr Capital-Gain Dispute Back to CIT(A)
Income Tax
Income Tax
Disallowance Remanded Because U/s 13A Exemption Not Automatic for TDS
Income Tax
Income Tax
CIT(A) Condoned Quantum Delay but Not Penalty? ITAT Corrects the Inconsistency
Income Tax
Income Tax
CIT(A) Mistaken on VSVS Leads ITAT to Remand Quantum Appeal
Income Tax
Income Tax
Tribunal Upholds JAO Reassessment Despite Faceless Procedure Requirement
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.
