#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
Indian Payer’s Location Alone Does Not Create Indian Income Nexus: Delhi HC
Income Tax
Income Tax
Pre-September 2024 Search Permits Direct Section 148 Notice: Delhi HC
Income Tax
Income Tax
Prepaid Tax Refund Cannot Be Denied Merely for Non-Filing of Original Return: Delhi HC
Income Tax
Income Tax
ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: ITAT Kolkata
Income Tax
Income Tax
Mere Partner’s Unpaid Interest & Remuneration Cannot Justify Reopening: Gujarat HC
Income Tax
Income Tax
Father and Wife Funded Property: ITAT Deletes Unexplained Investment Addition
Income Tax
Income Tax
Bombay High Court Quashes Reassessment for Five-Day Section 148A(b) Notice
Income Tax
Income Tax
JAO vs FAO: Section 147A Faceless Reassessment Case-Law Timeline
Income Tax
Income Tax
Section 147A Struck Down: JAO–FAO Controversy Returns to Supreme Court
Income Tax
Income Tax
AO Must Dispose Reopening Objections Before Reassessment: ITAT Mumbai
Income Tax
Income Tax
Export Quota Premium Deduction Denied; Section 263 Revision Upheld: SC
Income Tax
Income Tax
ITAT Mumbai Orders Fresh Review of ₹1.95 Crore Cash Deposits
Income Tax
Income Tax
Capital Gains JDA Dispute Governed by C.S. Atwal: Punjab & Haryana HC
Income Tax
Income Tax
Delay Condoned After Notices Were Sent to Deceased CA’s Email: ITAT Indore
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.
