#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
Reopening u/s. 148 merely based on investigation report is unjustifiable: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi quashes reassessment initiated by AO on incorrect facts
Income Tax
Income Tax
Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi
Income Tax
Income Tax
PCIT’s mere “Yes” Not Valid Approval under Section 151: Delhi HC
Income Tax
Income Tax
If No Addition Based on Reopening Reasons, Other additions Unsustainable
Income Tax
Income Tax
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Assessment Order and Demand Notice Due to Missing DIN
Income Tax
Income Tax
Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
Income Tax
Income Tax
ITAT condones Delay in filing appeal due to Mistake of Counsel & restore matter to CIT(A)
Income Tax
Income Tax
No Section 11(1) Exemption for Memento Expenses to Milk Association Heads
Income Tax
Income Tax
Instructions to AO’s for initiating Section 147 proceedings in e-Verification cases
Income Tax
Income Tax
Non-Tax-Audited Individual Exempt from TDS Deduction under Section 194C
Income Tax
Income Tax
Kerala HC Dismisses Writ Petition on Unexplained Cash Deposit
Income Tax
Income Tax
Change of Opinion Does Not Justify Assumption of Escaped Taxable Income
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.
