#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
ITAT Ahmedabad Taxes MOU Receipts as Other Sources as Assessee Lacks Land Ownership Rights
Income Tax
Income Tax
Accommodation Entry Case: Reassessment Beyond 3 Years Invalid Without Proper Sanction
Income Tax
Income Tax
ITAT Ahmedabad Deletes Bogus Purchase Addition Despite Survey Admission of Seller
Income Tax
Income Tax
ITAT Kolkata Quashes Reopening for Unsigned Section 148 Notice, No Disclosure Failure
Income Tax
Income Tax
Agricultural Land within Municipal Limits is Capital Asset for LTCG: ITAT Delhi
Income Tax
Income Tax
Jurisdictional Defect: No Section 143(2) Notice After Reopening
Income Tax
Income Tax
Revenue Appeal Dismissed After Reassessment Fails on Legal Grounds
Income Tax
Income Tax
Repayment of Loans with TDS Negates Accommodation Entry Allegation: ITAT Delhi
Income Tax
Income Tax
Sale of Agricultural Land Justifies Cash Deposits – ITAT Delhi Deletes Section 69A Addition
Income Tax
Income Tax
Rental Income Taxed as House Property Due to Main Business Object
Income Tax
Income Tax
Reopening Invalid If Original Issue Not Added in Assessment: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Using Wrong Provision Instead of Search Route
Income Tax
Income Tax
Reopening on Share Investment Set Aside Where Source of Funds Was Already Verified
Income Tax
Income Tax
Entire Bogus Purchase Cannot Be Added: ITAT Limits Taxation to Profit Element
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.
