#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
LTCG Claim in NYSSA Stock Is Bogus, Calcutta HC Upholds ₹9.16 Lakh Addition
Income Tax
Income Tax
Disallowance should be restricted to profit element in case of of bogus purchases when sales were not doubted
Income Tax
Income Tax
Notices issued without compliance with Non-Faceless assessment procedure was invalid
Income Tax
Income Tax
Income Tax Appeal Before Wrong Forum; HC Allows Correction & Stays Recovery for a Month
Income Tax
Income Tax
Receipt of payment cannot be qualified as FTS merely because service require technical expertise
Income Tax
Income Tax
Addition merely on basis of available information without independent investigation is unsustainable
Income Tax
Income Tax
Reassessment u/s. 148 based on suspicion without cogent material is bad-in-law
Income Tax
Income Tax
Reassessment was valid where audit objections could qualify as “Information” u/s 148A
Income Tax
Income Tax
Notice u/s. 148A(d) issued beyond time prescribed u/s. 149(1)(a) is untenable-in-law
Income Tax
Income Tax
Reassessment – Rajeev Bansal’s case Impact Analysis – Approving Authority
Income Tax
Income Tax
Entire addition towards bogus purchases not justifiable: Gujarat HC
Income Tax
Income Tax
Reassessment u/s. 148 quashed as merely based on change of opinion: Madras HC
Income Tax
Income Tax
Will Consultant Be at Fault for Assisting Taxpayer in Claiming Fake Deductions?
Income Tax
Income Tax
ITAT Deletes Addition for Mutual Fund Investment Made Under Wrong PAN
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.
