#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
ITAT Quashes Reassessment: Reasons Based Solely on ADIT Information Invalid Under Sections 147/148
Income Tax
Income Tax
AWS Cloud Computing Service Receipt Not Taxable as Equipment Royalty: Delhi HC
Income Tax
Income Tax
Section 148 Notice quashed for Being Issued Beyond Time Limit for Income Below ₹50 Lakhs
Income Tax
Income Tax
Gujarat HC Quashes Income Tax Reopening for Lack of application of mind
Income Tax
Income Tax
Section 271(1)(c) Penalty notice invalid if basis not specified: Delhi HC
Income Tax
Income Tax
No Penalty u/s 273B for Cash Loan Repayment on Lender’s Request to curb Interest Escalation
Income Tax
Income Tax
SC Dismisses Revenue’s Appeal: Reopening Notice Invalid due to change of Opinion
Income Tax
Income Tax
Gujarat HC Quashes Income Tax Reopening Notice for Change of Opinion
Income Tax
Income Tax
Addition u/s 153A for completed assessments couldn’t be made without incriminating material
Income Tax
Income Tax
ITAT Amritsar Deletes Rs. 4.72 Lakh Cash Deposit Addition for Senior Citizen
Income Tax
Income Tax
Reassessment Notice Quashed: No Prime Facie Evidence of Non-Genuine Investment
Income Tax
Income Tax
Email Dispatch Date Treated as electronic Notice Issue Date: Delhi HC
Income Tax
Income Tax
Section 148 Notice Invalid: Jurisdictional AO Issued, Faceless Unit Assessed
Income Tax
Income Tax
