#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
Revision order u/s 263 was passed in name of deceased assessee: ITAT set-aside order
Income Tax
Income Tax
Reassessment cannot be initiated based on a mere change in opinion: MP HC
Income Tax
Income Tax
No revision u/s 263 on the basis of “Borrowed Satisfaction”
Income Tax
Income Tax
E-Invoicing Software Solutions provided to Indian Company was taxable as “Fee For Technical Services” (FTS) u/s 5 (2)
Income Tax
Income Tax
Revision u/s. 263 quashed as enquiry already conducted during assessment: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment proceeding quashed as reasons for reopening doesn’t coincide with addition made
Income Tax
Income Tax
Reassessment proceedings quashed as order passed u/s. 148A(d) was non-speaking: ITAT Delhi
Goods and Services Tax
Goods and Services Tax
Reopening based on material available during assessment proceedings not permissible: Bombay HC
Income Tax
Income Tax
Reopening based on same material on which assessment order was passed is impermissible
Income Tax
Income Tax
No addition for NRI investment in mutual funds as the same was legitimate
Income Tax
Income Tax
An intangible property cannot constitute a Permanent Establishment: Delhi HC
Income Tax
Income Tax
Addition u/s. 68 not sustained since genuineness of share capital transaction established: ITAT Kolkata
Income Tax
Income Tax
Ex-Parte Assessment: ITAT Condones 186-Day Delay, Remands Case for Reassessment
Income Tax
Income Tax
ITAT Kolkata Deletes ₹4.82 Cr Addition as Cash Credit for accommodation entries
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.
