#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
Real Estate Income Issue Remanded as Section 44AD Claim Unaddressed: ITAT Nagpur
Income Tax
Income Tax
Section 263 Not Invocable When AO Takes a Plausible View After Inquiry: ITAT Mumbai
Income Tax
Income Tax
Writ Maintainable for Limitation & Jurisdiction Errors in Section 148A(d) Orders: Sikkim HC
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai
Income Tax
Income Tax
CIT(A) Ignored Evidence on Record – Non-Speaking Order Set Aside
Income Tax
Income Tax
Delay Condoned for Police Official on Special Duty; Appeal Restored for Merits
Income Tax
Income Tax
Section 69 Addition Deleted as Property Investment Fully Funded from Foreign Salary
Income Tax
Income Tax
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Income Tax
Income Tax
ITAT Restores ₹15 Crore Cash Addition: CIT(A) Failed to Seek Remand Report & Violated Rule 46A
Income Tax
Income Tax
Revision u/s 263 Quashed: No Specific Error Identified by PCIT
Income Tax
Income Tax
Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid
Income Tax
Income Tax
Section 69A Addition Deleted: AO Must Prove Cash Deposit Isn’t Sale Consideration
Income Tax
Income Tax
Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashes Section 147 and 148 Proceedings Over Improper Section 151 Sanction
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.
