#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
Nature of allegations of tax evasion and corruption cannot be said to be Public Interest Litigation
Income Tax
Income Tax
Addition u/s. 43CA quashed as stamp duty and agreement value difference is less than allowable limit
Income Tax
Income Tax
Permission from PCIT instead of PCCIT for reassessment beyond three years is invalid
Income Tax
Income Tax
No Section 68 Addition for Alleged Bogus LTCG Without AO’s Independent Verification
Income Tax
Income Tax
Bombay HC Quashes Income Tax Reassessment Notices Issued by JAO
Income Tax
Income Tax
ITAT Delhi quashes section 263 revision as reassessment itself held void ab initio
Income Tax
Income Tax
₹4.05 Cr Addition Reduced to ₹12.5L by ITAT in Bogus Entry Case
Income Tax
Income Tax
No incidence of tax invokable without transfer: Delhi HC
Income Tax
Income Tax
Date of original assessment order considered for limitation period for revisionary proceeding u/s. 263
Income Tax
Income Tax
Action u/s. 147 not justified when material found during search of another person is sole basis for reopening
Income Tax
Income Tax
ITAT Pune Condones 400-Day delay Due to Consultant’s Lapse
Income Tax
Income Tax
Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC
Income Tax
Income Tax
Madras HC Sets Aside Reopening Beyond 4 Years Based on Disclosed Facts
Income Tax
Income Tax
ITAT Accepts Delay of 234 days Due to Accountant Exit, Restores Appeal
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.
