#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
ITAT Remands Case with Penalty Due to Lack of Awareness of faceless proceedings
Income Tax
Income Tax
ITAT Hyderabad Directs CIT(A) to Reconsider ₹3.56 Cr Undisclosed Transactions
Income Tax
Income Tax
Mining Without EC Not Automatically Illegal; IT Dept May Invoke Sec 37(1) If Declared Illegal – Orissa HC
Income Tax
Income Tax
Section 44AD Applies to Retail Business; Gross Deposits Taxable at 8% as Net Profit
Income Tax
Income Tax
Reassessment Unjustified If Assessee Uninformed of Bogus Entity in SCN: Delhi HC
Income Tax
Income Tax
ITAT Hyderabad Upholds Section 68 Additions, Denies Section 80C deduction
Income Tax
Income Tax
ITAT Upholds Original Assessment, Rejects Reopening for Failure to Record Assessee’s Failure
Income Tax
Income Tax
Section 147/148 Proceedings Barred During Pending Section 154 Proceedings
Income Tax
Income Tax
ITAT Condones 45-Day Delay, Favors Substantial Justice Over Technicalities
Income Tax
Income Tax
‘Proof Beyond Reasonable Doubt’ Applies to Criminal Cases, Not Income Tax
Income Tax
Income Tax
Delhi HC: Ashish Agarwal Ruling Won’t Reopen Old Cases
Income Tax
Income Tax
Offshore supplies not taxable as Nokia Network OY doesn’t have PE in India
Income Tax
Income Tax
Section 143(2) notice mandatory before proceeding with assessment: Delhi HC
Income Tax
Income Tax
Addition on the basis of retracted statement not sustainable
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.
