#Section 147
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Income Tax
Income Tax
ITAT deletes addition for duly explained cash deposit
Income Tax
Income Tax
Share Premium not taxable in the hands of investee if Investor already taxed for it
Income Tax
Income Tax
Payments towards Interconnectivity Utility Charges not royalty/ FTS hence not taxable
Income Tax
Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Income Tax
Income Tax
Only assessee can sign Form number 35A prescribed under Income Tax (Dispute Resolution Panel) Rules, 2009
Income Tax
Income Tax
Communication relating to assessments, appeals, orders without DIN are null & void
Income Tax
Income Tax
Section 148 Notice Void if AO Doesn’t examine Assessee’s Filed Return
Income Tax
Income Tax
CIT(A) not adjudicated issues on merit: ITAT Restores Matter to CIT(A)
Income Tax
Income Tax
Reopening after 4 years invalid if AO fails to Establish Assessee’s Failure to Disclose Material Facts
Income Tax
Income Tax
Development Agreement Termination Compensation Deduction allowed to One Co-Owner can’t be denied to Other
Income Tax
Income Tax
ITAT Deletes Addition u/s 69 for Cash Withdrawal & Redeposit in Unsuccessful Property Deal
Income Tax
Income Tax
Initiation of Re-assessment u/s 147 Requires new Tangible Material: ITAT
Income Tax
Income Tax
Addition based on statements alone without any other corroborative evidence unsustainable
Income Tax
Income Tax
HC Dismisses Writ Due to Availability of Alternative Appeal Remedy
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.
