#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 68 Addition Deleted Due to Proven Identity and Source of Loans
Income Tax
Income Tax
Renewal of Old Fixed Deposits Is Not Unexplained Investment: ITAT Delhi Upholds Deletion of Section 69 Addition
Income Tax
Income Tax
Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
Income Tax
Income Tax
ITAT Chandigarh Upholds CIT(A)’s Power to Remand Ex-Parte Assessment
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted as Underlying Assessment Order Was Set Aside
Income Tax
Income Tax
Reassessment Upheld as Section 148 Notice Issued Before Company Was Struck Off: ITAT Surat
Income Tax
Income Tax
Rajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO
Income Tax
Income Tax
General Power of Attorney cannot be treated as JDA for taxing capital gains
Income Tax
Income Tax
Reassessment Quashed for Want of Proper Approval Under Section 151
Income Tax
Income Tax
Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO
Income Tax
Income Tax
Reassessment Quashed for Wrong Factual Assumption; Notice u/s 148 Held Void ab initio
Income Tax
Income Tax
Section 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
Income Tax
Income Tax
ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection
Income Tax
Income Tax
Bogus Purchase Theory Rejected; Section 69C Section 68 Additions Deleted in Full
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.
