#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
Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO
Income Tax
Income Tax
Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion
Income Tax
Income Tax
Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
Income Tax
Income Tax
Cash Deposits in Partner’s Personal Bank Account Explained as Firm’s Business Receipts – Addition U/s 69A Deleted
Income Tax
Income Tax
Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
Income Tax
Income Tax
Sec 44AD: Cash Deposits Within Turnover Not Unexplained; ITAT Deletes Additions Based Only on Survey Statement
Income Tax
Income Tax
ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside
Income Tax
Income Tax
Reassessment Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad
Income Tax
Income Tax
Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata
Income Tax
Income Tax
Reassessment Notice Quashed as Issued Beyond Surviving Limitation Under TOLA and Section 149
Income Tax
Income Tax
Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source
Income Tax
Income Tax
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
Income Tax
Income Tax
Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition
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.
