#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 Time-Barred Despite TOLA & Ashish Agarwal: ITAT Upholds Quashing
Income Tax
Income Tax
Reassessment for AY 2015-16 Time-Barred – ITAT Quashes Entire Penny Stock Addition
Income Tax
Income Tax
No Penalty on Estimated Bogus Purchases: ITAT Deletes U/s 271(1)(c) Levy
Income Tax
Income Tax
Penalty U/s 272A(1)(d) Deleted: Reasonable Cause Subsequent Compliance Accepted
Income Tax
Income Tax
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
Income Tax
Income Tax
ITAT Bangalore Quashes Sec 263 Revision: No Error in Valuation & No Need to Initiate Penalty
Income Tax
Income Tax
80P Deduction Allowed on Bank Interest – Bang ITAT Follows Karnataka HC, Distinguishes Totgars
Income Tax
Income Tax
Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur
Income Tax
Income Tax
Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
Income Tax
Income Tax
Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce
Income Tax
Income Tax
Not Every Bank Credit or AIS entry is Taxable: ITAT Nagpur
Income Tax
Income Tax
Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust
Income Tax
Income Tax
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
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.
