#Section 147
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Income Tax
Income Tax
Reassessment cannot be based solely on reasons borrowed from other departments or reports
Income Tax
Income Tax
Assessee eligible for vacancy allowance under section 23(1)(c) for vacant commercial units
Income Tax
Income Tax
Contractor’s statement alone insufficient to establish a transaction as benami
Income Tax
Income Tax
Section 148 Notice Invalid; Should Have Followed Faceless Regime: Section 151A
Income Tax
Income Tax
Addition u/s 68 was justified as assessee’s failed to establish genuineness of transaction with cogent and credible evidence
Income Tax
Income Tax
Section 143(1) Assessment cannot be Reopened on Mere Suspicion: Bombay HC
Income Tax
Income Tax
Conditions for Section 153A Reassessment notice Issuance after 6 Years
Income Tax
Income Tax
One assessment order per assessee per assessment year should prevail unless annulled or set aside
Income Tax
Income Tax
ITAT Upholds PCIT’s Decision on Erroneous Assessment Orders and Inadequate Inquiries in Tax Evasion Case
Income Tax
Income Tax
Expenses Cannot Be Disallowed Without Assessee’s Claim in the Relevant Year
Income Tax
Income Tax
Calcutta High Court quashes Income Tax assessment order against deceased
Income Tax
Income Tax
Action under Section 153C cannot be based solely on Survey Material
Income Tax
Income Tax
Section 80P deduction allowable on Interest Income Of Co-Op Society From Investment With Other Co-op Society: Mumbai ITAT
Income Tax
Income Tax
Allowability of medical camp expenses: ITAT directs re-adjudication
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.
