#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
Transfer of Case Within Same City Needs No Fresh Notice: ITAT Upholds Reassessment
Income Tax
Income Tax
Typo Error in Recorded Reasons Doesn’t Invalidate Reassessment on Penny Stock LTCG
Income Tax
Income Tax
₹8.84 Cr Addition Deleted as ATM Cash Mistakenly Linked to Employee’s PAN
Income Tax
Income Tax
Survey Disclosure Taxable as Business Income If Linked to Regular Operations: ITAT Bangalore
Income Tax
Income Tax
Reopening Validated: Dual PANs & Huge Cash Deposits Are Tangible Material
Income Tax
Income Tax
Deemed dividend not taxable when borrower doesn’t hold shares in lender company
Income Tax
Income Tax
Bombay High Court Quashes Reassessment for Invalid Service and Approval
Income Tax
Income Tax
Reassessment Quashed for Lack of Proper Sanction Under Section 151
Income Tax
Income Tax
One-Day Delay Can’t Deny Justice – ITAT Rajkot Restores NRI’s Case to DRP
Income Tax
Income Tax
Failure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes
Income Tax
Income Tax
Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
Income Tax
Income Tax
Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC
Income Tax
Income Tax
Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:
Income Tax
Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
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.
