#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
Small Stamp Duty Variations Cannot Trigger Section 56(2)(vii)(b) Deemed Income
Income Tax
Income Tax
Section 68 Addition Deleted as Loans Confirmed and Taxed in Lenders’ Hands
Income Tax
Income Tax
Shooting Location Receipts: ITAT Sends Back House Property vs Business Income Issue
Income Tax
Income Tax
ITAT Delhi Upholds Deletion of Share Capital Addition: Section 68 Onus Discharged
Income Tax
Income Tax
ITAT Rajkot Limits Political Donation Disallowance to 10% of Alleged On-Money
Income Tax
Income Tax
Section 148 Notice Quashed for Breach of Mandatory Faceless Procedure: ITAT Chandigarh
Income Tax
Income Tax
ITAT Chandigarh Quashes Search Assessment for Non-Compliance with New Reassessment Regime
Income Tax
Income Tax
Reopening Quashed for Borrowed Satisfaction – LTCG on Shares Cannot Be Taxed u/s 68
Income Tax
Income Tax
ITAT Dehradun Grants Ad-hoc Relief on Construction Cost for Lack of Full Proof
Income Tax
Income Tax
Reassessment Quashed Where No Addition Made on Reasons for Reopening: ITAT Dehradun
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid; Consequential Section 263 Order Also Quashed
Income Tax
Income Tax
Penalty u/s 272A(1)(d) Deleted: Notices Sent to Wrong Email ID Constitute Sufficient Cause
Income Tax
Income Tax
Cash Deposits Treated as Unexplained Set Aside Due to Lack of Hearing Opportunity
Income Tax
Income Tax
Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case
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.
