#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 Bangalore: Assessee Gets 90 Days to Prove Agricultural Source of Disputed Bank Deposits
Income Tax
Income Tax
ITAT Delhi: Section 54 Claim Remanded for Verification After Builder Failed to Deliver Flat
Income Tax
Income Tax
Share Sale Examined in Original Assessment: Reopening After Four Years Quashed
Income Tax
Income Tax
No Reassessment When 15-Month First-Year Income Already Offered to Tax: Madras HC
Income Tax
Income Tax
No Section 270A Penalty When Reassessment Accepts Returned Income Without Addition: ITAT Bangalore
Income Tax
Income Tax
ITAT Mumbai Quashes Search-Based Reassessment for Lack of Valid Section 148 Approval
Income Tax
Income Tax
Section 68 Addition Invalid When Sale Receipt Already Declared and Taxed: ITAT Delhi
Income Tax
Income Tax
Penny Stock Alert Cannot Justify Entire Share Sale Addition Under Section 68: Mumbai ITAT
Income Tax
Income Tax
12.5% Bogus Purchase Addition Deleted as Disputed GP Was Higher: ITAT Mumbai
Income Tax
Income Tax
Ex-Parte CIT(A) Order Set Aside as Notices Went to Deactivated Email: ITAT Mumbai
Income Tax
Income Tax
Small Trader’s Inability to Access Email Justified Notice Defaults: ITAT Bangalore
Income Tax
Income Tax
PCIT Sanction Cannot Validate Reassessment Beyond Three Years: ITAT Mumbai
Income Tax
Income Tax
Professional Income Accrues Only When Right to Receive Crystallises: ITAT Mumbai
Income Tax
Income Tax
CCM Reassessment Beyond 4 Years Invalid Without Disclosure Failure: ITAT Mumbai
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.
