#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
Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
Income Tax
Income Tax
Reassessment Notice Time-Barred as Issued Beyond Limitation Period: Karnataka HC
Income Tax
Income Tax
ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment
Income Tax
Income Tax
Delhi HC Quashed Reopening Notice as Issued Beyond Six-Year Limitation
Income Tax
Income Tax
Reopening Invalid Without Independent Material Showing Escapement: Gujarat HC
Income Tax
Income Tax
Refund of Earlier Advance Can’t Be Taxed as Accommodation Entry U/s 68: ITAT Delhi
Income Tax
Income Tax
Cash Deposits from Tractor Sales Can’t Be Taxed as Unexplained Income: ITAT Ahmedabad
Income Tax
Income Tax
Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
Income Tax
Income Tax
Charitable Trust as Pass-Through Entity: ITAT Deletes Interest Disallowance Rejects 8% Profit Estimation
Income Tax
Income Tax
Security Deposits from Contractors Not Cash Credits: ITAT Upholds Deletion of ₹22.61 Cr Addition
Income Tax
Income Tax
No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
Income Tax
Income Tax
No Fresh Evidence? Telangana HC Invalidates Reopening of Completed Tax Assessment
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.
