#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
Section 115JB not applicable to banking companies: ITAT Bangalore
Income Tax
Income Tax
Donation to Unrecognized Research Institute Ineligible for Deduction u/s 35(1)(ii): ITAT Ahmedabad
Income Tax
Income Tax
ITAT Kolkata Quashes Reopening Due to Vague Reasons & Mechanical Approval
Income Tax
Income Tax
Section 270A set aside as charge of under reporting or mis-reporting of income not clarified
Income Tax
Income Tax
Reassessment on Demonetized Cash Deposits Invalid Due to Change of Opinion
Income Tax
Income Tax
Reopening based on borrowed satisfaction without independent application of mind not sustainable
Income Tax
Income Tax
Reopening u/s. 148 quashed as reasons recorded found to be invalid: ITAT Chandigarh
Income Tax
Income Tax
Reopening u/s. 148 bad-in-law as income escaped assessment is less than Rs. 50 lakhs
Income Tax
Income Tax
ITAT Jaipur Grants 90% Relief in Disputed Purchase Case Involving Accommodation Entries
Income Tax
Income Tax
No addition u/s 69A without corroborative evidence & cross-examination
Income Tax
Income Tax
ITAT Remands Case to CIT(A) for Fresh Hearing, Imposes Rs. 2,000 Cost on Assessee
Income Tax
Income Tax
ITAT Mumbai Restores Income Tax Appeal due to Lack of Meritorious Adjudication
Income Tax
Income Tax
Reassessment proceeding u/s. 148 quashed as based on change of opinion
Income Tax
Income Tax
Reassessment u/s. 147 without any fresh material not sustainable: ITAT Raipur
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.
