#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
Third-Party Search Material Requires Section 153C, Not Section 148: Gujarat HC
Income Tax
Income Tax
Mechanical Approvals and Unsupported Power-Based Additions Quashed: ITAT Chandigarh
Income Tax
Income Tax
Third-Party Search Material Required Section 153C Route for LTCG Addition: ITAT Delhi
Income Tax
Income Tax
Redevelopment Transit Rent Is Capital Receipt Regardless of Actual Spending: ITAT Mumbai
Income Tax
Income Tax
Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition
Income Tax
Income Tax
Additional Export Records Require Fresh AO Examination: ITAT Chennai
Income Tax
Income Tax
Section 148A(d) Order After Limitation Makes Reassessment Void: ITAT Mumbai
Income Tax
Income Tax
Reassessment Writ Dismissed as Statutory Appeal Was Already Pending Before CIT: Chhattisgarh HC
Income Tax
Income Tax
Section 143(2) Cannot Replace Section 148 After Post-2021 Search: ITAT Mumbai
Income Tax
Income Tax
₹2.22 Crore Property Addition Made Ex Parte Remanded for Fresh Examination: ITAT Mumbai
Income Tax
Income Tax
₹4.30 Crore Section 69A Addition Restored as CIT(A) Did Not Decide Merits: ITAT Rajkot
Income Tax
Income Tax
Joint Ownership Alone Cannot Attribute Wife’s Property Investment to Husband: ITAT Mumbai
Income Tax
Income Tax
“5kg Mangoes” WhatsApp Message Cannot Alone Prove Company’s Unexplained Cash: ITAT Mumbai
Income Tax
Income Tax
100% Bogus Purchase Addition Set Aside for Fresh GP Estimation: ITAT Mumbai
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.
