#Section 147
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Income Tax
Income Tax
Addition on grounds not forming part of reasons recorded for reopening of assessment not tenable
Income Tax
Income Tax
Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi HC
Income Tax
Income Tax
Provision for leave salary not allowable as deduction u/s. 43B(f): Madras HC
Income Tax
Income Tax
Both the parties agreed to treat the addition as business receipts: ITAT directed AO to assess profit @ 8%
Income Tax
Income Tax
S.159 applies when reassessment notice was issued during lifetime of deceased assessee
Income Tax
Income Tax
ITAT Grants Assessee Another Opportunity Due to Health & Personal Challenge
Income Tax
Income Tax
ITAT Reduces Gross Margin on Unaccounted Cash Receipts to 6% Considering All Facts
Income Tax
Income Tax
ITAT Restores Ex Parte Assessment Order U/s.144 Due to Assessee’s Old Age
Income Tax
Income Tax
Directs AO to Reassess ₹92 Lakh Addition & Determine Commission on Accommodation Entry
Income Tax
Income Tax
Reopening Proceedings for Verification Without Substantive Reason Is Legally Invalid
Income Tax
Income Tax
ITAT Orders Fresh Review of ₹42.26 Lakh Cash Deposit deposit addition Case
Income Tax
Income Tax
Provisions of SICA would override provisions of Income Tax Act: ITAT Ahmedabad
Income Tax
Income Tax
Assessment order passed beyond period prescribed u/s. 153 is barred by limitation
Income Tax
Income Tax
Reassessment u/s. 148 based on palpably incorrect information not sustainable: Delhi HC
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.
