#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
Holding Period Starts From Agreement Date, Not Possession: ITAT Mumbai
Income Tax
Income Tax
Absence of full & true disclosure of material facts: Reopening of Assessment Justified
Income Tax
Income Tax
Principles Governing Reopening of Assessment Under Section 147 – Gujarat HC
Income Tax
Income Tax
GKN Driveshafts: SC Clarifies Reassessment Process
Income Tax
Income Tax
Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
Income Tax
Income Tax
Setting Best Judgment Assessment to AO by CIT(A) Without Addressing Jurisdiction Validity Unjustifiable
Income Tax
Income Tax
Reassessment U/S 147 Quashed Due to Full & True Disclosure of Material Facts
Income Tax
Income Tax
Deduction Allowed for Loss on Sale of Pledged Shares to Satisfy Sister Concern’s Dues
Income Tax
Income Tax
ITAT Directs Appellant to Submit Documents for Section 12A Registration
Income Tax
Income Tax
Passing of rectification order u/s. 154 without opportunity of being heard is bad-in-law
Income Tax
Income Tax
Donation/Capitation Fee Payment Case: ITAT Deletes Addition Due to Lack of Evidence
Income Tax
Income Tax
ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits
Income Tax
Income Tax
ITAT Remands Reassessment Dispute for Fresh Opportunity, Cost Imposed
Income Tax
Income Tax
Reassessment Invalid Without Live Link to Tangible Material: Delhi HC
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.
