#Section 147
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Income Tax
Income Tax
Accepting additional evidence and granting relief u/s. 10(26AAA) by CIT(A) without hearing AO not justifiable
Income Tax
Income Tax
Weighted deduction u/s. 35(1)(ii) disallowed as institution didn’t had valid registration
Income Tax
Income Tax
Addition by Lower Authority Demonstrates Lack of Care, Reassessment Unwarranted
Income Tax
Income Tax
Minor’s Income Clubbed in Mother’s Return Cannot Be Reassessed in Father’s Hands
Income Tax
Income Tax
Section Notice liable to be quashed if not supported by reasons: Patna HC
Income Tax
Income Tax
Denial of Opportunity to File Objections & Factual Error: ITAT Quashes Reassessment
Income Tax
Income Tax
No jurisdictional error when material relied upon while passing order supplied to assessee
Income Tax
Income Tax
Funds from foreign sources into NRE accounts not taxable in India in terms of section 10(4)
Income Tax
Income Tax
Section 80-IB(10) deduction was allowable for timely completed wings and held remaining wing to be separate project
Income Tax
Income Tax
Taxpayer ineligible for DTVSV Scheme against notice issued u/s. 148 as disputed tax not ascertained
Income Tax
Income Tax
Section 56(2)(vii)(b) doesn’t apply to agreement executed before 01.04.2014: ITAT Nagpur
Income Tax
Income Tax
Reopening u/s. 147 based on invalid reasons recorded by AO cannot be sustained: ITAT Hyderabad
Income Tax
Income Tax
Addition u/s. 153A cannot be sustained without incriminating material found during search
Income Tax
Income Tax
Vivad Se Vishwas Covers Disputed Tax Interest: Bombay 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.
