#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
CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar
Income Tax
Income Tax
Penalty on Deceased Assessee Void, Section 271AAC Order Quashed: ITAT Mumbai
Income Tax
Income Tax
Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside
Income Tax
Income Tax
Redevelopment Compensation is Capital Receipt, Not Taxable as Income: ITAT Mumbai
Income Tax
Income Tax
Only Profit in Brokerage Receipts Taxable, Not Gross Amount: ITAT Hyderabad
Income Tax
Income Tax
Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid
Income Tax
Income Tax
Bank Account Used as Conduit: Entire Credits Not Taxable; Only Commission Income Assessable
Income Tax
Income Tax
Direct ITAT Appeal Rejected Due to Failure to Approach DRP
Income Tax
Income Tax
Reassessment Quashed for Sanction by Incompetent Authority
Income Tax
Income Tax
Only Commission Income Taxable in Money Transfer Activity; Entire Cash Deposits Cannot Be Treated as Income
Income Tax
Income Tax
Only Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed for Being Initiated by Wrong Authority Under Faceless Scheme
Income Tax
Income Tax
Section 69A Addition Cannot Be Challenged Through 154 Rectification: ITAT Indore
Income Tax
Income Tax
Section 153C Proceedings Quashed for Lack of Incriminating Material: ITAT Chennai Sets Aside ₹597+ Crore Additions
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.
