#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 invalid if no nexus with reasons recorded & ‘formation of belief’
Income Tax
Income Tax
Reopening to disallow deduction allowed during scrutiny assessment not permissible
Income Tax
Income Tax
Reopening for escaped assessment w.r.t. exempt income not valid
Income Tax
Income Tax
No further addition if addition not made on re-assessment reasons
Income Tax
Income Tax
Reopening based on factual inadvertent error not sustainable
Income Tax
Income Tax
Reopening to tax royalty as PE business income is change of opinion
Income Tax
Income Tax
Notice can't be issued to dissolved company under amalgamation
Income Tax
Income Tax
Notice issued to a deceased assessee is illegal – Delhi HC
Income Tax
Income Tax
Reopening to review original assessment not permitted
Income Tax
Income Tax
No reassessment where no original assessment -SC
Income Tax
Income Tax
Reopening without disposing Assessee’s objections, not valid
Income Tax
Income Tax
Reopening without alleging non-production of material facts is invalid
Income Tax
Income Tax
Rationalisation of time limit for assessment, reassessment & recomputation
Income Tax
Income Tax
While granting sanction u/s 151, application of mind is sacrosanct
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.
