#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 Based on Incorrect Grounds Invalidates Assessment: ITAT Mumbai
Income Tax
Income Tax
Discrepancies in KYC docs don’t constitute incriminating material: ITAT Mumbai
Income Tax
Income Tax
Section 153A & 153C of Income Tax Act: Analysis & Implications
Income Tax
Income Tax
ITAT Delhi: Deletion of Income Addition due to Duplicate Entries in Form 26AS
Income Tax
Income Tax
No reassessment u/s 147 on account of receipt of significant share premium as it lacked tangible evidence
Income Tax
Income Tax
ITAT delete Section 271A Penalty: AO Fails to Prove Appellant’s Business Mandating Books under Section 44AA
Income Tax
Income Tax
Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores
Income Tax
Income Tax
Section 148 Reopening Notice issued in the Name of Deceased is Illegal: Gujarat HC
Income Tax
Income Tax
AO Barred from Reopening Assessment on an Issue Already Subject to Appeal: Bombay HC
Income Tax
Income Tax
Section 68 (unexplained cash credits), not applicable to purchase costs
Income Tax
Income Tax
Natural Justice Violation in Draft Assessment: Kerala HC Sets Aside Order
Income Tax
Income Tax
Recent Judgements of Supreme Court on Income Tax Issues
Income Tax
Income Tax
NCDs Redemption, No Income Escapement: ITAT Delhi Rules in Favor of BCP Singapore
Income Tax
Income Tax
ITAT Directs Re-adjudication on Client Code Modification
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.
