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Section 147 Income Tax Act

Section 147 Income Tax Act

Section 147 Income Tax Act

Supreme Court ruling that reassessment cannot continue after TDS liability under Section 201 is found non-existent.

Supreme Court Judgments

Section 147 Income Tax Act: Supreme Court Says Reassessment Cannot Continue After TDS Default Is Rejected

- By Lawbeat News Desk -SC | Edits by Salil Tiwari | | 2 Nov 2026 7:10 PM IST

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