#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
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
Income Tax
Income Tax
ITAT Ahmedabad Rejects 263 Revision Over Proper AO Verification
Income Tax
Income Tax
No Evidence, No Rigging, No Bogus LTCG – Penny-Stock Theory Fails
Income Tax
Income Tax
Section 151A Breach: ITAT Quashes Reopening, ₹58.68 Cr Bogus Purchase Addition Deleted
Income Tax
Income Tax
Penalty u/s 271AAC & 270A Remanded as Quantum Appeal Restored for Fresh Hearing
Income Tax
Income Tax
Assessment Remand Without Deciding Validity Objections Declared Improper
Income Tax
Income Tax
ITAT Upholds 40A(3) Despite Genuine Purchases- Cash Payments on Working Days Hit by 40A(3)
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.
