#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
Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed
Income Tax
Income Tax
Allowability of Interior Decoration Work in Rented Office as Revenue Expenditure
Income Tax
Income Tax
Notice u/s 148 can be Issued on Assessee’s Failure to truly disclose Material Facts: ITAT
Income Tax
Income Tax
Assessment Invalidated by ITAT: Reopening Beyond Four Years
Income Tax
Income Tax
ITAT Ruling on Reopening Based on Retracted Statement
Income Tax
Income Tax
Delhi HC Quashes Section 147 Order Passed Without Issuing SCN
Income Tax
Income Tax
Capital Gain Taxable in Year of Land Possession Granted to Developer
Income Tax
Income Tax
Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS
Income Tax
Income Tax
Reopening of assessment quashed as PCIT granted approval without adequate inquiry
Income Tax
Income Tax
Advance forfeited without transfer of capital assets is taxable as ‘Income from Other Sources’
Income Tax
Income Tax
Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
Income Tax
PCIT cannot Initiate Revision Proceedings after disposal of appeal by CIT(A)
Income Tax
Income Tax
Section 54 Exemption cannot be denied Without Hearing on Property Purchases in Son’s Name
Income Tax
Income Tax
HC quashes Posthumous Assessment Order Under Section 148A(b) of IT Act
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.
