#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
Substance Over Suspicion – Borrowed Satisfaction on Client Code Modification Not Valid – ITAT Jaipur Quashes 147
Income Tax
Income Tax
Hotel Blue Moon Still Shines -Tribunal Annuls 147 Orders – Absence of 143(2) Fatal Despite ROI Filed
Income Tax
Income Tax
Assessment on Struck-Off Company Void; Unsigned Order Non-Est in Law
Income Tax
Income Tax
Reassessment Assessment Without Section 143(2) Notice is Invalid: ITAT Raipur
Income Tax
Income Tax
ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided
Income Tax
Income Tax
ITAT Delhi Upholds Reopening u/s 147 – GP on Cash Deposits Reduced to 4%
Income Tax
Income Tax
Joint Property Bought by Husband, Entirely His Investment: ITAT Deletes Addition in Wife’s Hands
Income Tax
Income Tax
ITAT Pune Deletes Disallowance for Salary & Partner Remuneration paid in Cash
Income Tax
Income Tax
Reassessment Against Struck-Off Company Void-Ab-Initio: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Delhi Quashes Assessment Passed on Non-Existent/Dissolved Company
Income Tax
Income Tax
Reopening Notices for AY 2015-16 Issued After 01.04.2021 Are Invalid & 148A(b) Notice giving less than 7 days is invalid: Karnataka HC
Income Tax
Income Tax
ITAT Ahmedabad Quashes ₹116 Cr Bogus Sales Addition – Reopening Time-Barred
Income Tax
Income Tax
Section 40A(3) disallowance invalid as payments to single person per bill not exceeds Rs. 20,000
Income Tax
Income Tax
CIT(A) order was upheld in allowing depreciation and expenses on retention money and amount spent on club and entrance fees
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.
