#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
Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View
Income Tax
Income Tax
32-Day Bank Loan Cannot Be Branded Accommodation Entry: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Reassessment for Absence of Section 143(2) Notice
Income Tax
Income Tax
AY 2015-16 Reassessment Notices Issued After 1 April 2021 Time-Barred: Gujarat HC
Income Tax
Income Tax
Personal Hearing at Section 148A(3) Stage Not Absolute Right: Calcutta HC
Income Tax
Income Tax
ITAT Chennai Rejects Reopening of Concluded Goodwill Depreciation Issue in Subsequent Year
Income Tax
Income Tax
ITAT Pune Quashes Section 147 Reassessment Where Section 153C Applied to Search Information
Income Tax
Income Tax
Bombay HC Quashes Section 148 Notice Based on Search Material, Holds Section 153C Applicable
Income Tax
Income Tax
ITAT Amritsar Quashes Section 68 Addition on Demonetization Cash Deposits
Income Tax
Income Tax
ITAT Nagpur Upholds Section 263 Revision for Lack of Inquiry into Unrecorded Sales
Income Tax
Income Tax
Gujarat HC Quashes Reopening as Change of Opinion on Section 80P(2)(d) Deduction
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment Based Solely on Revenue Audit Objection
Income Tax
Income Tax
Search Clock Starts on Seized Material Receipt; AYs 2011-12 & 2012-13 Outside Section 153C
Income Tax
Income Tax
Unsigned, Undated Section 151 Approval Invalid; Reassessment Quashed by ITAT Delhi
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.
