#Section 147
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Income Tax
Income Tax
ITAT Hyderabad: Cash Deposit by NRI, Deletion of Addition
Income Tax
Income Tax
Addition u/s. 69C treating share transactions as bogus only based on statement of broker unsustainable
Income Tax
Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax
Income Tax
Section 50C not apply to property purchased/ sold as business property
Income Tax
Income Tax
Revision order u/s 263 without satisfying two essential condition is unsustainable
Income Tax
Income Tax
No assessment can be reopened merely on the basis of change of opinion
Income Tax
Income Tax
Mechanical issuance of notice u/s 148 of the Income Tax Act is unsustainable
Income Tax
Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax
Income Tax
Addition u/s. 68 unsustainable as genuineness of depositors proved
Income Tax
Income Tax
Section 10(23C)(iiiab) exemption not available to society not substantially financed by government
Income Tax
Income Tax
DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified
Income Tax
Income Tax
Disallowance u/s 14A without scrutinizing books of accounts is unwarranted
Income Tax
Income Tax
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Income Tax
Income Tax
Disallowance restricted to 0.5% of guarantee value in corporate guarantee to AE
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.
