#Section 147
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Income Tax
Income Tax
Disallow Only Profit Element on Bogus Purchases: ITAT Mumbai
Income Tax
Income Tax
Revision of Reassessment Order Not Valid if no additions were made based on reasons for reopening
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
Bank Account with Social Co-operative Insufficient to Imply Accommodation Entry: ITAT
Income Tax
Income Tax
Reopening of assessment under Section 147/148 not permissible when final settlement order under Section 245D(4) has been passed
Custom Duty
Custom Duty
Goods smuggled from Foreign Origin without customs clearance in absence of reasons to believe was invalid
Income Tax
Income Tax
Instructions to AO’s for initiating section 147 proceedings in I.T. e-Verification cases
Income Tax
Income Tax
Failure to substantiate identity & fund source: Kolkata ITAT Remits Matter for Re-adjudication
Income Tax
Income Tax
Addition which is not based on reasons for reopening is un-sustainable sans notice u/s 148
Income Tax
Income Tax
Section 50(C)(2): If taxpayer objects to valuation, AO must refer valuation to valuation officer
Income Tax
Income Tax
Reopening of assessment u/s. 148 based on reason to suspect is unsustainable-in-law: ITAT Delhi
Income Tax
Income Tax
I&B Code Proceedings and Moratorium Render Appeals Invalid
Income Tax
Income Tax
Interconnect Usage Charges Not Taxable as Royalty: ITAT Bangalore
Income Tax
Income Tax
Mere Retracted Statement without nexus Insufficient for Section 69A Addition
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.
