#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
ITAT Raipur: Reassessment Quashed for Non-Service of Section 143(2) Notice
Income Tax
Income Tax
ITAT Panaji: ₹17.95 Cr Reassessment Quashed as Section 148 Notice Time-Barred
Income Tax
Income Tax
Delhi ITAT Quashes ₹1.88 Cr Reassessment: Purchases Already Examined, No Failure to Disclose
Income Tax
Income Tax
Delhi ITAT Quashes Section 263 Revision: PCIT Cannot Substitute His View for AO’s
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment: No 143(2) Notice, No Valid Assessment
Income Tax
Income Tax
Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata
Income Tax
Income Tax
Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material
Income Tax
Income Tax
Same Cash Deposits Cannot Be Taxed Twice Under Different PANs: ITAT Chandigarh
Income Tax
Income Tax
Only Commission Income Taxable on Bogus Purchases; Entire Turnover Cannot Be Added: ITAT Delhi
Income Tax
Income Tax
Second Section 148 Notice During Pendency of Earlier Reassessment Is Invalid: Delhi ITAT
Income Tax
Income Tax
Reassessment on Borrowed Satisfaction Invalid; Section 153C Must Apply: ITAT Ahmedabad
Income Tax
Income Tax
AO Cannot Recompute POCM Profits Without Rejecting Books: Ahmedabad ITAT
Income Tax
Income Tax
Time-Barred Reassessment Under Section 153 Invalid, Entire Addition Fails: ITAT Ahmedabad
Income Tax
Income Tax
Only Profit on Business Bank Deposits Taxable, Not Entire Credits: ITAT Bangalore
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.
