#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
12.5% Profit on Bank Credits Excessive, Restricted to 4%: ITAT Hyderabad
Income Tax
Income Tax
Bogus Purchases – Only 0.2% Profit Addition Sustainable, Consistency Prevails: ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Reopening Due to Vague Reasons Under Section 147
Income Tax
Income Tax
ITAT Mumbai: Rule 46A Violation Fatal – CIT(A) Cannot Delete Additions Without AO Verification
Income Tax
Income Tax
ITAT Mumbai: Bogus Purchases – Only 12.5% Profit Taxable, Full Disallowance Rejected
Income Tax
Income Tax
ITAT Mumbai: On-Money Taxed at 8%, Subcontract Disallowance Deleted – Real Estate Additions Rationalised
Income Tax
Income Tax
ITAT Mumbai: Faceless Additions Set Aside – Salaried Assessee Deserves Fair Opportunity
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged
Income Tax
Income Tax
ITAT Mumbai: Reopening Beyond 3 Years Invalid – ₹6 Lakh Escapement Fails ₹50 Lakh Threshold
Income Tax
Income Tax
No Misreporting, No Penalty: ITAT Deletes ₹11L Penalty u/s 270A(9) Where Return Accepted in Full
Income Tax
Income Tax
No Capital Gains on JDA Without Consideration or Possession Transfer: ITAT Deletes Addition
Income Tax
Income Tax
Reassessment Quashed: 148 Notice Issued Post 01.04.2021 Without Following New Law Held Invalid
Income Tax
Income Tax
Penny Stock Addition Deleted – Documentary Evidence Overrides Suspicion
Income Tax
Income Tax
ITAT Mumbai: Reassessment Void for Faceless Violation – ₹1.64 Cr Addition Collapses
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.
