#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
Section 68 Can’t Apply Without Actual Credit in Assessee’s Books: ITAT Ahmedabad
Income Tax
Income Tax
A Notice to the Dead Cannot Bring Reassessment to Life: Chennai ITAT
Income Tax
Income Tax
JAO Section 148 Reassessment Remanded After Retrospective Amendment: ITAT Chennai
Income Tax
Income Tax
Redevelopment PAA Was Consideration for Surrender of Tenancy Rights: ITAT Mumbai
Income Tax
Income Tax
Later Registration Cannot Trigger Section 56(2)(vii)(b) Retrospectively: ITAT Mumbai
Income Tax
Income Tax
P&H HC Strikes Down Section 147A, Holds JAO Cannot Issue Section 148 Notice
Income Tax
Income Tax
Notice to Deceased Assessee Under Section 148 Is Null & Void: Bombay HC
Income Tax
Income Tax
Reassessment Quashed as Change of Opinion After Detailed Scrutiny: Bombay HC
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval Beyond Three Years
Income Tax
Income Tax
Penalties U/s 270A and 271B Deleted for Bona Fide Delay by ITAT Pune
Income Tax
Income Tax
Bogus Chapter VI-A Deductions Sustain Section 271(1)(c) Penalty: ITAT Pune
Income Tax
Income Tax
Section 151(ii) Approval by Wrong Authority Quashes Reassessment: Mumbai ITAT
Income Tax
Income Tax
ITAT Rajkot Deletes Section 271AAC Penalty on Estimated Addition
Income Tax
Income Tax
ITAT Mumbai Condones 442-Day Delay and Restores Appeal Under Section 249(4)(b)
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.
