#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
Provision of section 50C doesn’t apply on transfer of development rights in land
Income Tax
Income Tax
Reopening u/s. 148 without tangible material is unsustainable in law: Gujarat HC
Income Tax
Income Tax
Section 56(2)(vii)(b)(ii) not applicable to transactions before 1-4-2014: ITAT deleted addition
Income Tax
Income Tax
Matter remanded for unexplained Cash Deposit ₹49.50 Lakh for verification
Income Tax
Income Tax
Availability of alternative remedy does not bar judicial review in jurisdictional issues
Income Tax
Income Tax
Budget 2025: Block Assessment Amendments in Income Tax Search Cases
Income Tax
Income Tax
ITAT Imposes ₹10,000 Cost for Non-Compliance before CIT(A)
Income Tax
Income Tax
Market development expense towards sale of product is revenue expenditure: ITAT Mumbai
Income Tax
Income Tax
Proceedings against deceased person is null and void: Karnataka HC
Income Tax
Income Tax
Requirement to explain ‘source of source’ was restricted to Share Capital and couldn’t be extended to unsecured Loans
Income Tax
Income Tax
Denial of exemption u/s. 54B for purchase of agricultural land in name of wife not justified
Income Tax
Income Tax
Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice
Income Tax
Income Tax
AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme
Income Tax
Income Tax
Reopening solely relying upon information without forming independent opinion is liable to be quashed
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.
