#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
AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order
Income Tax
Income Tax
Section 148A(d) order Passed Without Opportunity to defend is Invalid
Income Tax
Income Tax
Tangible material must to satisfy test of reopening
Income Tax
Income Tax
Non-Resident: Unsustainable Section 69 Addition for Investment in India
Income Tax
Income Tax
Addition of Bogus Capital Gains from Penny Stock Transaction Upheld
Income Tax
Income Tax
ITAT quashes Reassessment based on vague Accommodation Entry Information
Income Tax
Income Tax
Calcutta HC dismisses Assessment Order Passed during Writ Petition Pendency
Income Tax
Income Tax
Addition towards trading in penny stock sustained for lack of assistance during appeal proceedings
Income Tax
Income Tax
Assessee’s Non-Participation in Reassessment Proceedings makes Section 292BB Inapplicable
Income Tax
Income Tax
Addition invoking section 56(2)(vii)(b) unsustained as stamp duty value less than agreement value
Income Tax
Income Tax
Addition u/s 69A unsustainable as source of loan transaction duly explained
Income Tax
Income Tax
Re-assessment notice time barred as conditions prescribed under 1st proviso to section 147 not complied
Income Tax
Income Tax
Addition in bogus purchase transaction reduced on pro-rata basis
Income Tax
Income Tax
Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
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.
