#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
Indexed Cost of Improvement Must Be Allowed Even for Cash Payments: ITAT Rajkot
Income Tax
Income Tax
Bogus Purchase addition restricted to 10% Despite Entry Operator Statement
Income Tax
Income Tax
Assessment Set Aside for Non-Consideration of Mandatory Penalty Provisions
Income Tax
Income Tax
TP Adjustment Based on DRI Allegations Cannot Survive After Exoneration: ITAT Mumbai
Income Tax
Income Tax
Section 148 Notices Void as Issued Outside Mandatory Faceless Scheme
Income Tax
Income Tax
ITAT Mumbai Restricts Bogus Purchase Addition to 6%; Full 69C Disallowance Set Aside
Income Tax
Income Tax
Joint Owner (Housewife) Not Taxable u/s 56(2)(vii)(b) Where Spouse Paid Entire Consideration
Income Tax
Income Tax
Section 148 Notice Invalid for Breach of Faceless Reassessment Scheme
Income Tax
Income Tax
Protective Additions fails Once Substantive Additions Confirmed: ITAT Chandigarh
Income Tax
Income Tax
PCIT Cannot Act on AO’s Proposal: ITAT Pune Quashes Section 263 Revision
Income Tax
Income Tax
ITAT Quashes Reassessment for Shifting Allegation from Shares to Bogus Purchases
Income Tax
Income Tax
Cash Sales During Demonetisation Held Genuine, Section 68 Fails
Income Tax
Income Tax
No TDS on reimbursement of interest paid by a partner on behalf of firm
Income Tax
Income Tax
Manual Section 143(2) Notices Without DIN Invalid: ITAT Delhi
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.
