#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
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
Income Tax
Income Tax
AIR-Based Reopening Sends NRI Investment Case Back to AO
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Income Tax
Income Tax
Bank Trails & Loan Records Defeat Unexplained Property Additions
Income Tax
Income Tax
Bogus Commission to Shell Entity Taxable Under Section 68
Income Tax
Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Income Tax
Income Tax
Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice
Income Tax
Income Tax
Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted
Income Tax
Income Tax
Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Income Tax
Income Tax
Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits
Income Tax
Income Tax
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Income Tax
Income Tax
Bombay HC Quashed Reopening After Four Years Due to Change of Opinion
Income Tax
Income Tax
Reassessment Quashed for Change of Opinion on Promotional Expenditure
Income Tax
Income Tax
Reassessment Quashed Due to Change of Opinion After Scrutiny
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.
