#Section 147
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Income Tax
Income Tax
Amendment to provisions of section 50C(1) is retrospective in nature
Income Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Deduction u/s 80IA(4) of Income Tax Act available to developer of infrastructure facility
Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
ITAT upheld Section 147 reopening as AO had tangible material in his possession
Income Tax
Income Tax
ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Income Tax
Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
Income Tax
Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax
Income Tax
Denial of deduction u/s. 80IB(10) unjustified as separate building planning permission obtained for each block
Income Tax
Income Tax
Reassessment u/s. 147 without new tangible material is unsustainable
Income Tax
Income Tax
Order framed u/s 153C without incriminating material found during search is unsustainable
Income Tax
Income Tax
Reassessment On Suspicion For Making Further Inquiry Unsustainable
Income Tax
Income Tax
Reassessment based on change of opinion without any tangible new information unsustainable
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.
