#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
ITAT Chennai Remands Section 54F Claim, Protective Addition & TDS Credit Issues
Income Tax
Income Tax
ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion
Income Tax
Income Tax
₹8.44 cr Section 69A Addition Deleted Due to Incorrect Bank Account Information
Income Tax
Income Tax
Technical Delay in Form 10B Filing Not a Ground to Deny Tax Exemption: Madras HC
Income Tax
Income Tax
ITAT reduces Section 271(1)(b) Penalty by 50% on Consensus Basis
Corporate Law
Corporate Law
Calcutta HC Quashed Property Tax Demand Due to Invalid Retrospective Validation Clause
Income Tax
Income Tax
Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met
Income Tax
Income Tax
Accommodation Entry Commission Restricted to 0.5% – Addition Reduced to Actual Involvement
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
Telecom Receipts Not Royalty/FTS – Taxable Only as Business Profits Absent PE
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
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.
