#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
ITAT Hyderabad Quashes Reopening: No Second Bite on Gift Addition – Change of Opinion Not Allowed
Income Tax
Income Tax
Addition u/s. 69A not sustained without proper inquiry of actual beneficiary of cash deposits: Matter restored
Income Tax
Income Tax
Disallowance of claim of loss set aside as no record demonstrated assessee’s involvement in price rigging
Income Tax
Income Tax
ITAT Chandigarh Quashes Assessment for Non-Compliance with Section 153C Procedure
Income Tax
Income Tax
Unexplained Cash Deposit Case Restored to AO for Fresh Assessment by ITAT
Income Tax
Income Tax
Section 148 Reassessment Invalid for Want of Notice to Legal Heir: ITAT Delhi
Income Tax
Income Tax
Re-assessment merely based on Client Code Modification is invalid: ITAT Ahmedabad
Income Tax
Income Tax
Addition for bogus purchases invalid if books not rejected & sales accepted
Income Tax
Income Tax
Expense disallowances inconsequential if Full Section 80P Tax Deduction Applies
Income Tax
Income Tax
Parallel reassessment during ongoing scrutiny invalid; CRM Receipts Not FTS: Delhi HC
Income Tax
Income Tax
Reassessment After 4 Years on Existing Facts is Invalid: ITAT Mumbai
Income Tax
Income Tax
Kerala HC Stays Recovery in Reassessment Case Pending Delay Condonation
Income Tax
Income Tax
Reassessment notice for AY 2016-17 issued on 15.04.2024 held invalid by Delhi HC
Income Tax
Income Tax
ITAT Ahmedabad Remands 26AS Mismatch Case to AO to Reconcile Difference
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.
