#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.

Purchase Addition Reduced as Manufacturing Reality Considered

ITAT Kolkata Quashed Reassessment for Borrowed Satisfaction in Share Capital Case

ITAT Delhi Disallowed Website Expense Due to Accommodation Entry Findings

Reassessment Issued to Deceased Person Held Void Ab Initio

Borrowed Satisfaction from Investigation Wing Not Permissible

Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi

Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi

Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai

Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi

No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi

Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi

Section 50C Limited to Date of Actual Transfer, Not Later Escalation

Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi

Telangana HC Quashes Section 148 Unsigned Reassessment Notice
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.
