#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
Kerala HC Orders IT Dept to Review Stay Petition on Sec 271A Penalty Proceedings
Income Tax
Income Tax
HC Quashes reassessment notice & order for absence of application of mind & errors in approval
Income Tax
Income Tax
Source for making or earning income of payer of FTS outside India is not taxable in India
Income Tax
Income Tax
Old provisions of section 148 including TOLA cannot be applied to new regime: Calcutta HC
Income Tax
Income Tax
Section 148 lacks allegations of non-disclosure; jurisdiction assumption U/s. 147 is invalid
Income Tax
Income Tax
3-Year Limit for Tax Reassessment Notice if concealed income below 50 lakh: Jharkhand HC
Income Tax
Income Tax
No Tax on Salary for Non-Resident Assessee Rendering Services Outside India: ITAT
Income Tax
Income Tax
ITAT Confirms Reassessment & Section 68 Addition on Share Subscription
Corporate Law
Corporate Law
Provisions of IBC overrides provisions of State enacted law: NCLT Hyderabad
Income Tax
Income Tax
ITAT: Sale of Shares Capital Gains Not Sham, Deletes Section 69A Additions
Income Tax
Income Tax
AO Cannot Reopen Assessment to Correct Oversight: Bombay HC
Income Tax
Income Tax
No Reassessment for AO’s Oversight Beyond Four Years: ITAT Bangalore
Income Tax
Income Tax
Management Fee Treated as Interest: Exemption under India-Germany DTAA
Income Tax
Income Tax
ITAT Ahmedabad Quashes Reassessment Beyond 4-Year Limit, Citing Lack of New Material
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.
