#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
Offshore Supply Income Not Taxable in India Due to Absence of Business Connection: Delhi HC
Income Tax
Income Tax
Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption
Income Tax
Income Tax
Reopening Valid Where Income Escapement Based on Search-Derived Information
Income Tax
Income Tax
Income Tax Refund Cannot be Adjusted When Recovery Is Stayed: Orissa HC
Income Tax
Income Tax
ITAT Remands Case Due to Lack of Opportunity to Substantiate Bogus Expense Claim
Income Tax
Income Tax
Addition Deleted Due to Lack of Corroborative Evidence in Search-Based Case
Income Tax
Income Tax
ITAT Remands ₹1.57 Cr Addition as NRE Deposit Evidence Not Properly Examined
Income Tax
Income Tax
Petition dismissed observing that Court cannot act as an AO and call documents which can be done by AO
Income Tax
Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax
Income Tax
No Penalty When Quantum Deleted: 270A Cannot Survive Without Addition
Income Tax
Income Tax
Bogus Purchase Addition Limited to Profit Element Due to Accepted Sales: ITAT Mumbai
Income Tax
Income Tax
Notional Rent on Work-in-Progress Invalid – Section 23 Misapplied
Income Tax
Income Tax
Reopening on Change of Opinion Invalid: ITAT Quashes Entire Assessment
Income Tax
Income Tax
Unexplained Jewellery Investment addition Upheld as Refund Credited in Assessee’s Account
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.
