#Section 147
Log in to FollowEvery article filed under the “Section 147” tag — analysis, news and updates.
5,090 articlesIncome Tax
Income Tax
Delhi HC Invalidates Reassessment Notice, Upholds Section 149(1)(b) Time Limits
Income Tax
Income Tax
Audit objections alone do not fulfill criteria for reopening assessments: Delhi HC
Income Tax
Income Tax
Subsidiary would only be deemed a PE if it satisfies specific tests outlined in DTAA
Income Tax
Income Tax
ITAT deletes Section 69A Addition in the hand of intermediary in fund transfer
Income Tax
Income Tax
Section 292BB cannot cure defect in notice to deceased assessee
Income Tax
Income Tax
No Income arises due to Transfers of amount from Current to Deposit Account
Income Tax
Income Tax
In absence of DTAA No tax on payments received by non-resident for IUC from Indian company
Income Tax
Income Tax
Kerala HC Sets Aside Appeal Dismissal Over Non-Compliance Technicality
Income Tax
Income Tax
ITAT directs AO to Tax only Peak Credit in respect of undisclosed Bank account
Income Tax
Income Tax
Legality of Second Notice under Section 148 of Income Tax Act, 1961 for Same Assessment Year
Income Tax
Income Tax
No Section 68 Addition Without Seized Material Link & corroborative evidence
Income Tax
Income Tax
Absence of incriminating material vitiates entire search assessment proceedings
Income Tax
Income Tax
AO cannot change his view in the garb of rectification of mistake under section 154
Income Tax
Income Tax
