#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
Reassessment proceedings initiated against merged company invalid: Delhi HC
Income Tax
Income Tax
Contrived losses by using Client Code Modification not proved, loss disallowance deleted
Income Tax
Income Tax
Reopening beyond 4 years without new material facts not sustainable in law: Gujarat HC
Income Tax
Income Tax
Income Tax Reassessment Quashed: Change of Opinion Illegal
Income Tax
Income Tax
No Section 271(1)(c) Penalty on Voluntary Income Disclosure: ITAT Visakhapatnam
Income Tax
Income Tax
IT Reassessment Notice Beyond TOLA’s Limitation Period Invalid: ITAT Mumbai
Income Tax
Income Tax
Reassessment Beyond 4 Years Requires failure to disclose material facts: Bombay HC
Income Tax
Income Tax
Addition u/s. 68 restricted to 0.30% of total Circular Trading Transaction: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment not Change of Opinion if original assessment not involve any formation of opinion
Income Tax
Income Tax
Reassessment notice issued u/s. 148 beyond six years is time barred: ITAT Mumbai
Income Tax
Income Tax
ITAT Grants 77-Year-Old Farmer Fresh Hearing After Consultant’s Misguidance
Income Tax
Income Tax
ITAT Deletes Bogus LTCG addition for Lack of Price Rigging Evidence
Income Tax
Income Tax
ITAT Surat Directs Re-examination of Tax on Gift from HUF
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment Proceedings Against Shah Rukh Khan
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.
