#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
Delay in appeal due to attachment of office sufficient cause: ITAT Surat
Income Tax
Income Tax
Peak credit to be considered in case of circular transaction: ITAT Chennai
Income Tax
Income Tax
Matter remanded as due to death of assessee no one responded during assessment proceeding
Income Tax
Income Tax
Reassessment Post-TOLA & Finance Act 2021: Union of India v. Rajeev Bansal
Income Tax
Income Tax
Delhi Bench Lacks Jurisdiction as AO Was in Kolkata: ITAT Delhi
Income Tax
Income Tax
ITAT Restores Assessment to AO for Fresh Consideration of Additional Evidence
Income Tax
Income Tax
Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
Income Tax
Income Tax
Disallowance u/s. 14A unjustified since own funds available more than investments made: ITAT Ahmedabad
Income Tax
Income Tax
Additional depreciation u/s. 32(1)(iia) admissible on process of compression of natural gas: ITAT Ahmedabad
Income Tax
Income Tax
Addition u/s. 68 set aside as no allegation of assessee’s involvement in price rigging/ increase
Income Tax
Income Tax
Assessment of other incomes not forming part of reasons for reassessment untenable: Delhi HC
Income Tax
Income Tax
Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars
Income Tax
Income Tax
Section 271(1)(c) Penalty Quashed: Omnibus Notice Without Specific Charge Invalid
Income Tax
Income Tax
Delay in Income Tax Appeal Condoned: Liberal Approach Needed for Substantial Justice
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.
