#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.

Section 68 Cannot Apply When No Credit Exists: Tribunal Rejects ₹49.98 Lakh Allegation

When Professional Negligence Meets Harsh Limitation – ITAT Steps In to Protect Assessee

Commission-Based Business Proven: Tribunal Rejects Section 44AD and Upholds 5% Profit Rate

₹3.32 Cr 69A Addition Remanded as Legal Grounds Not Examined

Rural Land Claim Fails – ITAT Confirms Rs. 2.92 Cr LTCG Addition

Delay of 207 Days Not a Barrier as Tribunal Orders Fresh Merits-Based Hearing

LTCG on JDA Year Reopened: Tribunal Sends Case Back for Proper Verification

ITAT Dismisses Rs. 24 Crore Additions Over Third-Party Documents

Faceless Procedure Mandatory for Central and International taxation Charges

Invalid Notice, Wrong Remand Report & PAN Errors: ITAT Orders Fresh Assessment

JAO cannot Sections 148A & 148 Notices Post–Notification 18/2022

Tribunal Rejects Reopening Triggered by Irrelevant Information

Section 69A Cash Deposit Dispute Reopened Due to Missing Agriculture Evidence

No Return, Ex-Parte Heavy U/s 69A Addition – But Lack of Hearing Saves Assessee at ITAT
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.
