#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
Rajasthan HC Rejects Quashing Plea in Section 276CC Case Over Delayed ITR Filing
Income Tax
Income Tax
Change of Opinion Cannot Justify Reopening Beyond Four Years: Gujarat HC
Income Tax
Income Tax
ITAT Ahmedabad Upholds Section 80GGC Disallowance on Bogus Political Donation
Income Tax
Income Tax
ITAT Mumbai Quashes Section 263 Order for Limitation on Original Assessment Issues
Income Tax
Income Tax
Earlier Reassessment Litigation Cannot Extend Section 149 Limitation: Delhi HC
Income Tax
Income Tax
Gujarat HC Holds Amended Section 149 Cannot Revive Time-Barred Reassessment Notices
Income Tax
Income Tax
ITAT Patna Upholds Section 263 Revision for Failure to Apply Sections 69A, 69B & 115BBE
Income Tax
Income Tax
Delayed Employees’ PF Disallowance May Enhance Section 80-IC Deduction: Kolkata ITAT
Income Tax
Income Tax
Non-Service of Order Sufficient Cause; 137-Day Delay Condoned: Amritsar ITAT
Income Tax
Income Tax
ITAT Bangalore Rejects Section 69A Addition Based on Bank Deposit-GST Turnover Difference
Income Tax
Income Tax
Section 80P Deduction Allowed on Nominal Member Credits & Bank Interest: Bangalore ITAT
Income Tax
Income Tax
ITAT Jaipur Quashes Non-Resident Reassessment Over Failure to Follow Section 144C
Income Tax
Income Tax
ITAT Pune Quashes Reassessment Based on Dumb Document, Deletes Section 69 Addition
Income Tax
Income Tax
Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met
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.
