#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
Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC
Income Tax
Income Tax
No Section 69A Addition for Third-Party Pen Drive Data Without Confronting Taxpayer
Income Tax
Income Tax
Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed: No Addition on Original Ground – ITAT Mumbai
Income Tax
Income Tax
Orissa HC Voids NFAC Order, Cites 7-Day Notice Violation under Section 144B
Income Tax
Income Tax
Appeal Dismissal Under Section 249(4)(b) Invalid as No Advance Tax Liability Arises Without Income Admission
Income Tax
Income Tax
Income Tax Appeal Dismissed for Non-Prosecution Remanded for Fresh Adjudication
Income Tax
Income Tax
Notice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC
Income Tax
Income Tax
Section 148 Reassessment Notice to Non-Existent Firm Invalid: ITAT Jodhpur
Income Tax
Income Tax
Ex-parte order by CIT(A) set aside as assessee unaware about on-going appellate proceeding
Income Tax
Income Tax
Income Tax Reassessment Notice Against Dissolved Company Invalid: Bombay HC
Income Tax
Income Tax
Aggregate annual receipts below specified limit hence exemption u/s. 10(23C)(iiiad) cannot be denied for belated return
Income Tax
Income Tax
Addition u/s. 43CA unwarranted as amendment providing tolerance band of 10% is retrospective in nature
Income Tax
Income Tax
ITAT Chennai Grants Another Opportunity to Substantiate Cost of Improvement Claim
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.
