#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
Reopening quashed as objections raised not disposed of by AO: ITAT Mumbai
Income Tax
Income Tax
Waiver of loan amount cannot be brought to tax u/s. 41(1): ITAT Chennai
Income Tax
Income Tax
HC Remands Case: Directs AO to Pass Speaking Order Addressing Petitioner’s Objections
Income Tax
Income Tax
Section 147 Notice Invalid: AO Failed to Record Satisfaction & Disclosure Lapses Beyond 4-Year Limit
Income Tax
Income Tax
Madras HC Quashes Reassessment Notice against non-existent entity
Income Tax
Income Tax
AO Must Independently Apply Mind; Non-Application Vitiates Reassessment
Income Tax
Income Tax
Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad
Income Tax
Income Tax
LTCG on Penny Stock: ITAT Delhi quashes Reassessment for Vague Reasons & Lack of Nexus
Income Tax
Income Tax
Gujarat HC Quashes Reopening Beyond Four Years for Lack of Non-Disclosure & Borrowed Satisfaction
Income Tax
Income Tax
No Evidence of Cash Received Back for Purchases: HC Dismisses Revenue Appeal
Income Tax
Income Tax
Revision u/s. 263 quashed as assessment order not erroneous & prejudicial to revenue interest
Income Tax
Income Tax
Section 54F exemption granted for different floors of single residential house
Income Tax
Income Tax
Tax-Neutral Adjustment Between Interest Paid and Received Set Aside
Income Tax
Income Tax
Penalty u/s 271E Set Aside for Reasonable Cause in Non-Compliance of Section 269T
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.
