#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 unjustified as no failure to disclose full and true material facts
Income Tax
Income Tax
Discrediting assessee’s valuation report without substantial reasons and without calling for DVO report is unjustified
Income Tax
Income Tax
ITAT Quashes Reassessment Order for Lack of Valid Notice under Section 148
Income Tax
Income Tax
Official liquidator should be assisted by the erstwhile directors even after winding up
Income Tax
Income Tax
PCIT order passed without verification of factual material is unsustainable
Income Tax
Income Tax
Delay of 902 days condoned by considering complexity of Income Tax Laws: ITAT
Income Tax
Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax
Income Tax
Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India
Income Tax
Income Tax
Land transferred at the time of execution of Development Agreement cannot be taxed in year of Sale Agreement
Goods and Services Tax
Goods and Services Tax
Motor Vehicle Tax exempted on motor vehicles deployed to Central Deposit Yard Premises
Income Tax
Income Tax
Notice issued to ceased entity is fundamentally illegal and without jurisdiction
Corporate Law
Corporate Law
Vehicles used in Central Deposit Yard is not leviable to motor vehicle tax
Income Tax
Income Tax
Addition in case of bogus purchases restricted to the extent of gross profit involved in business
Income Tax
Income Tax
Order passed without proper service of notice u/s 147/148 is liable to be quashed
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.
