#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
Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata
Income Tax
Income Tax
Section 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT
Income Tax
Income Tax
Section 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur
Income Tax
Income Tax
Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
Income Tax
Income Tax
Section 271(1)(b) Penalty Unsustainable Without Deliberate Default: ITAT Raipur
Income Tax
Income Tax
Interest on Unspent Government Grants Retains Grant Character Under Section 10(23C): ITAT Chandigarh
Income Tax
Income Tax
Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
Income Tax
Income Tax
Permissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore
Income Tax
Income Tax
Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
Income Tax
Income Tax
Section 148 Notice Based on Search Material Held Without Jurisdiction: Bombay HC
Income Tax
Income Tax
Section 147 Reopening Invalid Where Section 153C Procedure Applies: Karnataka HC
Income Tax
Income Tax
Section 147 Reopening Invalid Where Section 153C Applies: SC
Income Tax
Income Tax
Section 148 Reopening on Stale Search Material Invalid: ITAT Kolkata
Income Tax
Income Tax
Reassessment & Penalty Orders Against Deceased Person Are Nullity: Gujarat HC
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.
