#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
Revenue’s Capital Gain Estimation Deleted for Ignoring Co-Owners’ Accepted Costs
Income Tax
Income Tax
Tax Appeal Allowed After Misinterpretation of Filing Deadline
Income Tax
Income Tax
Jurisdiction Fatal When 148 Notice Is in Name of Deceased Assessee
Income Tax
Income Tax
Addition Deleted Because Recorded Sales Cannot Be Taxed Again Under Section 68
Income Tax
Income Tax
Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
60% Tax Disallowed Because Higher 115BBE Rate Applies Only From AY 2018-19
Income Tax
Income Tax
ITAT Holds Dismissal Invalid Where Assessee Not Heard on Section 249(4)(b) Requirement
Income Tax
Income Tax
ITAT Cuts Demonetisation Addition After Finding Books Reliable
Income Tax
Income Tax
Delay Condoned Because Temple Believed Income Was Exempt Under Section 10(23BBA)
Income Tax
Income Tax
Chandigarh ITAT Quashes Reopening as Notice u/s 148 Issued by JAO Instead of FAO
Income Tax
Income Tax
ITAT Delhi Sets Aside Reassessment Issued by Wrong Jurisdiction Officer
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
Reassessment Set Aside as Notice Issued by Jurisdictional Officer, Not Faceless Unit
Income Tax
Income Tax
Income Tax Addition Quashed for Non-Consideration of Submitted Proofs
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.
