#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
CIT(A) should have admitted alternate claim of Section 54 Exemption: ITAT Delhi
Income Tax
Income Tax
ITAT Directs Fresh Hearing on Section 2(22)(e) Deemed Dividend Case Dispute
Income Tax
Income Tax
Income Already Taxed Cannot Be Reassessed as Unexplained Cash Credit: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Restores Assessment Due to Non-Consideration of Submitted Evidence
Income Tax
Income Tax
Section 56(2)(vii)(b) Addition Quashed; AO Directed to Use Valuation from Agreement Year
Income Tax
Income Tax
Penny Stock LTCG Additions on mere Conjecture Unjustified: ITAT Mumbai
Income Tax
Income Tax
Revision proceeding u/s. 263 not tenable as order not erroneous or prejudicial to interest of revenue
Income Tax
Income Tax
Concluded & closed assessment cannot be reopened on suspicion: Delhi HC
Income Tax
Income Tax
No Reassessment Without Prior Approval U/S 151(ii) for Cases Over ₹50 Lakh Beyond 3 Years:
Income Tax
Income Tax
Reassessment Notice u/s 148 Quashed Due to Issuance Beyond Limitation Period
Income Tax
Income Tax
Seized Documents Receipt Date by AO Determines Limitation for Section 153C Notice
Income Tax
Income Tax
Section 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC
Income Tax
Income Tax
Reopening of assessment u/s. 148 on mere change of opinion is invalid: ITAT Chennai
Income Tax
Income Tax
Transaction Genuine under section 68 if Loan Repaid with Interest: ITAT Delhi
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.
