#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.

ITAT directs CIT(A) to Condone 857-Day Delay considering change in residence & age

Investment in Shares is Capital Account Transaction, Not Income: Delhi HC

Reopening Without Cogent Material & on Mere Surmise/Conjecture is Unsustainable: ITAT Delhi

ITAT allows Expenditure on power of attorney, air tickets, hotel stays against capital gain

India-Thailand DTAA: Non-Resident’s Fee for Technical Services Exempt from Taxation

Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai

Allahabad HC Invalidates Notice u/s. 148A(b) for Service to Unregistered Email ID

Assessment framed Without Disposal of Assessee’s Objections is Invalid: ITAT Kolkata

Section 276CC Prosecution: Appellate Proceedings Irrelevant but Wilful Failure to Furnish Returns Must Exist

HC Quashes Reassessment Notice: Approval Granted Without Application of Mind

ITAT Deletes Cash Deposit Addition; Source Linked to Property Sale Advance received by father

Reopening of assessment u/s. 147 based on change of opinion is unsustainable-in-law: Bombay HC

Receiving funds from a company alone doesn’t imply income evasion

No Penalty under Section 271B if Penalty Already Levied under Section 271A
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.
