#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
Section 69 Property Addition Deleted – Agreement vs Sale Deed Difference Not Sufficient Evidence: ITAT Ahmedabad
Income Tax
Income Tax
₹1 Cr Penny Stock Addition u/s 69A Deleted – Reopening Based on Borrowed Satisfaction & No Assessee-Specific Evidence: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction
Income Tax
Income Tax
No Addition U/s 68 in Search Cases Without Incriminating Material – Penny Stock LTCG Additions Deleted – Dept Appeals Dismissed
Income Tax
Income Tax
ITAT Lucknow Quashes U/s 148 Reopening; U/s 148A(d) Order Passed Before Reply Time & Without Considering Assessee’s Response
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Payment of Advance Tax in Reassessment: ITAT Indore
Income Tax
Income Tax
Section 50C Inapplicable Where Property Rights Relinquished Earlier by Registered Agreement
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Section 68 Addition Deleted as Cooperative Society Accepted Deposits from Its Own Members
Income Tax
Income Tax
Nothing indicated knowingly participation in sham transaction: Reopening quashed
Income Tax
Income Tax
Reopening Quashed as No Lender Certificate Required for Let-Out Property Interest: Bombay HC
Income Tax
Income Tax
LTCG Addition Deleted as AO Relied Solely on Investigation Report Without Independent Inquiry
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
Income Tax
Income Tax
Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC
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.
