#Section 147
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Income Tax
Income Tax
Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified
Income Tax
Income Tax
Section 68 inpplicable to Unsecured Loan Repaid by Cheque in next Year
Income Tax
Income Tax
Reassessment after four years unsustainable as failure of assessee to disclose full material facts not proved
Income Tax
Income Tax
Expenditure incurred for earning income is to be allowed even if society not registered u/s 12A
Income Tax
Income Tax
No Deduction u/s 48 for Post-Acquisition Mortgage Debt Repayment
Income Tax
Income Tax
AO Must Allow 4 Weeks After Rejecting Objections to Reassessment
Income Tax
Income Tax
CIT Appeal cannot be dismissed for mismatch in grounds of appeal & form 35
Income Tax
Income Tax
No Reassessment for Appealed Issues
Income Tax
Income Tax
Purchases reflected in books can’t be treated as unexplained investment
Income Tax
Income Tax
No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage
Income Tax
Income Tax
Reassessment Under Income Tax Act, 1961 (Pre & Post ‘Ashish Agarwal’)
Income Tax
Income Tax
Notice issued u/s 153C without valid satisfaction notice is bad-in-law
Income Tax
Income Tax
Reasons for reopening recorded by authority not having territorial jurisdiction is bad-in-law
Income Tax
Income Tax
Re-assessment of income u/s 147 merely based on change of opinion invalid
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.
