#Section 147
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Income Tax
Income Tax
Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur
Income Tax
Income Tax
SC Refuses to Entertain Time-Barred Tax Reopening Dispute Due to Filing Delay
Income Tax
Income Tax
Accommodation Entry Addition Set Aside for Fresh Verification of Investigation Wing Inputs
Income Tax
Income Tax
Adverse SFIO–SEBI Findings cannot justify additions When CCM Trades Are Fully Disclosed
Income Tax
Income Tax
Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth
Income Tax
Income Tax
Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
Income Tax
Income Tax
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Corporate Law
Corporate Law
SC Quashed Unreasoned Bail Order in Murder Case for Non-Application of Mind
Income Tax
Income Tax
₹3.40 Crore Housing Project Deduction Restored After Reopening Beyond 4 Years Set Aside
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.
