#Section 147
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ITAT Dismisses Appeal as NCLT Granted Moratorium Against Corporate Debtor under Section 14 of IBC

ITAT Mumbai Upheld Reassessment on Undisclosed Property Transactions

HC allowed benefit of section 279 (1A) compounding of Prosecution In Tax Evasion Case

Assessment order without DIN is void ab initio

HC explains Implications of Notice Issuance via Post or Email under Section 149

No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT

Year of entering into JDA would be year of taxability under Income Tax

Transfer of assets of partnership to retiring partners is taxable u/s. 45(4) of Income Tax Act

Underreported Income & Misrepresentation: Bar to Section 270AA Application

Addition u/s. 68 purely based on assumption is unsustainable in law

Assessee can file Revised Form No. 10 During Reassessment: Delhi HC

Discovery in Later Assessments Not Grounds for Reassessment in Prior Years

Section 147 reopening notice issued in the name of dead person is invalid

Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
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.
