#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
ITAT Delhi dismisses reopening as same was based on change of opinion
Income Tax
Income Tax
Triggering of re-assessment proceedings on matter for which AO had already formed an opinion is untenable
Income Tax
Income Tax
Property renovation expenses can’t be disallowed for missing details in bill
Income Tax
Income Tax
Canada Resident Eligible for India-Canada DTAA Benefit: ITAT Delhi
Income Tax
Income Tax
ITAT Upholds Section 69C addition for Bogus Purchases from Dummy Companies
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Material from Search
Income Tax
Income Tax
Compensation for 10-Year Business Inactivity Is Capital Receipt
Income Tax
Income Tax
Reopening on ‘Borrowed Satisfaction’ Instead of ‘Independent Satisfaction’ is Unlawful
Income Tax
Income Tax
Section 154 Notice can be challenged under Article 226 of Constitution of India
Income Tax
Income Tax
Software eligible same rate of Depreciation as Computer System
Income Tax
Income Tax
ITAT Jaipur Dismisses Appeal: Non-compliance with ITD Notice
Income Tax
Income Tax
Initiation of reassessment proceedings u/s. 147 based on incorrect facts is invalid
Income Tax
Income Tax
Notice for Reassessment Sent to Registered Email Valid: Kerala HC
Income Tax
Income Tax
Club Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure
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.
