#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
ITAT Mumbai Invalidates section 148 Reassessment Due to Wrong Approval
Income Tax
Income Tax
ITAT restricts addition for commission on accommodation entries to 0.15%
Income Tax
Income Tax
ITAT Restores LTCG Addition from Penny Stock to CIT(A) for Reevaluation
Income Tax
Income Tax
ITAT Quashes IT Assessment for Reopening Beyond 3 Years Without Sec. 151 Approval
Income Tax
Income Tax
Revenue’s Right to Reassess Doesn’t Override Sec 149 Limitation: Delhi HC
Income Tax
Income Tax
Profit attribution to Permanent Establishment in India is fact based: Delhi HC
Income Tax
Income Tax
Reopening of assessment based on wrong facts liable to be quashed: ITAT Mumbai
Income Tax
Income Tax
Section 143(1) is not considered an assessment by the AO for purposes of Section 147
Income Tax
Income Tax
Addition untenable as decentralized grants routed through assessee is not actually accrued or arisen
Income Tax
Income Tax
ITAT sets aside Ex-Parte Addition Due to Assessee’s Illness, Husband’s Death; Remands Case to CIT(A)
Income Tax
Income Tax
Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore
Income Tax
Income Tax
Completion of revisionary proceeding within short span of 12 days unjustified: Matter restored back
Income Tax
Income Tax
Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur
Income Tax
Income Tax
No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
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.
