#Section 147
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Income Tax
Income Tax
Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata
Income Tax
Income Tax
Reassessment for AY 2015-16 Time-Barred After Rajeev Bansal Ruling: ITAT Kolkata
Income Tax
Income Tax
Bogus Purchases: ITAT Mumbai Restricts Addition to 5% Where Sales Are Undisputed
Income Tax
Income Tax
Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation
Income Tax
Income Tax
Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening Beyond 4 Years; Sub-Contract Disallowance Deleted
Income Tax
Income Tax
Notional JDA Income Not Taxable Without Real Accrual: ITAT Pune
Income Tax
Income Tax
Reassessment Quashed for Failure to Dispose Objections Before Order: ITAT Mumbai
Income Tax
Income Tax
Section 69 Cannot Be Invoked for Recorded Share Investments Merely for Premium Mismatch
Income Tax
Income Tax
Reassessment Addition Based Solely on Retracted Third-Party Statements Quashed: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed for Failure to Record Reasons Under Section 148: ITAT Mumbai
Income Tax
Income Tax
Section 163 Inapplicable Without Direct or Indirect Income Flow to NRI: ITAT Hyderabad
Income Tax
Income Tax
ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est
Income Tax
Income Tax
Reassessment Quashed for Invalid Sanction u/s 151: Approval by PCIT Instead of PCCIT Held Void
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.
