#Section 147
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Karnataka HC Sets Aside Time-Barred KVAT Revision Orders Beyond Five Years

Reopening Based on Incorrect CCM Information Quashed with Section 68 Addition: ITAT Kolkata

Registered Valuer’s FMV & Indexed Cost Accepted After AO Omitted DVO Reference: ITAT Delhi

Sections 234B & 234C Interest Excluded from Tax Effect for Appeal Limit: ITAT Mumbai

Section 148A(b) Notice Giving Less Than Seven Days Is Invalid: ITAT Bengaluru

Guidance Value Preferred Over Construction Cost in JDA Cases: Karnataka HC

Gujarat HC Quashes Time-Barred Section 148 Notices for AYs 2013-14 & 2014-15

Karnataka HC Quashes Section 148 Notice for AY 2015-16 as Time-Barred

AO Cannot Compel Partner Interest or Remuneration for Section 80IB: ITAT Surat

Salary Taxable Only on Accrual, Not Mere Form 16 or 26AS Entries: Bengaluru ITAT

8% Commission Income Estimate Without Evidence Unsustainable: Bengaluru ITAT

Gujarat HC Upholds Section 148 Reopening Based on Fresh Survey Material

Madras HC Upholds Jurisdictional AO’s Power to Issue Section 148A Notice

Search Reassessment Under Section 147 Instead of Section 153C Quashed: ITAT Mumbai
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.
