#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.

On-Money Addition Cannot Rest on an Uncorroborated Third-Party Excel Sheet: ITAT Rajkot

NFAC Assessment Before Section 151A Scheme Quashed: ITAT Kolkata

ITAT Agra Orders DVO Valuation of Property in Section 56 Addition

Time-Barred Section 148 Notice Quashed by Delhi ITAT in Amba Shakti Ispat Case

Section 153C Invalid Where Seized Material Reached AO After April 2021: ITAT Delhi

Section 14A Disallowance Cannot Exceed Exempt Income: ITAT Ahmedabad

Delhi ITAT Sustains 3% Bogus Purchases, Deletes Unproved Section 69C Addition

₹21 Crore Section 68 Addition Based on Unproved Cash Receipts Deleted by ITAT Patna

Reassessment Notices Emailed on 1 April 2021 Quashed for Section 148A Non-Compliance: ITAT Surat

ITAT Surat Quashes Reopening and ₹16.99 Lakh Interest Disallowance

ITAT Surat Restores ₹10.08 Crore Cash Deposit Addition for Fresh Assessment

Unverified TEP Without Tangible Material Cannot Trigger Reassessment: ITAT Delhi

₹6 Lakh Unexplained Property Investment Addition Deleted on Banking Evidence: ITAT Mumbai

ITAT Chandigarh Deletes Omaxe Cash Allegation for Lack of Corroboration
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.
