#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
Reassessment of completed assessment Without Incriminating Material Untenable: Delhi HC
Income Tax
Income Tax
Power to Approve Assessment Reopening cannot be exercised casually on a routine perfunctory manner
Income Tax
Income Tax
Kerala HC Quashes Section 148(A)(d) Orders in Third-Party Bank Deposit Case
Income Tax
Income Tax
AO Must Adhere to TPO’s ALP in International Transactions: Delhi HC
Income Tax
Income Tax
Assessee’s Accountant Left Job: ITAT Remanded Case to Assessing Officer
Income Tax
Income Tax
Change of Opinion Not Allowed, Section 54 Deduction to HUF for Property Purchase in Individual’s Name
Income Tax
Income Tax
Section 148A(b) not mandate service of notice through e-mail: Delhi High Court
Income Tax
Income Tax
Kerala HC allows Alka Ventures Appeal on Condition of ₹12 Crore Advance Tax deposit
Income Tax
Income Tax
ITAT slams AO & CIT(A) for Unwarranted litigation, incompetence & casual approach
Income Tax
Income Tax
Section 68 addition invalid if creditworthiness proven: ITAT Delhi
Income Tax
Income Tax
PCIT Cannot invoke Section 263 jurisdiction Solely Based on Disagreement with AO’s Plausible View
Income Tax
Income Tax
Share capital/premium cannot be added to income for mere non-compliance of summons by subscribers
Income Tax
Income Tax
Shyam Sunder Khandelwal Vs ACIT: Interplay between Sections 147/148 & 153C
Income Tax
Income Tax
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
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.
