#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 148 Return Cannot Support Fresh Section 11 Exemption Claim: ITAT Chandigarh
Income Tax
Income Tax
BSE Investor Protection Fund eligible for Section 11 & 10(23EA) Relief: ITAT Mumbai
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment Where Joint Property Investment Was Not Properly Attributed
Income Tax
Income Tax
Raipur ITAT Restricts Section 272A(2)(e) Penalty to Section 139(4) Filing Period
Income Tax
Income Tax
Bank Credits Recorded in Books Cannot Be Taxed Under Section 69A: Kolkata ITAT deleted ₹18.83-Cr Addition
Income Tax
Income Tax
Section 28 Land Acquisition Interest Exempt Under Section 10(37): ITAT Delhi
Income Tax
Income Tax
Section 153C Quashed for Failure to Show Bearing on Total Income: ITAT Delhi
Income Tax
Income Tax
Chennai ITAT Restores ₹1.47 Crore Cash Deposit Dispute for Fresh Examination
Income Tax
Income Tax
Unrelated Section 50C Addition Cannot Survive Failed Reopening Ground: ITAT Ahmedabad
Income Tax
Income Tax
Section 68 Addition Deleted as Investigation Wing Failed to Prove Receipt: ITAT Kolkata
Income Tax
Income Tax
Third-Party Papers Without Corroboration Cannot Prove Cash Coal Purchases: Kolkata ITAT
Income Tax
Income Tax
Bank-Repaid Loan Cannot Be Deemed Accommodation Entry Solely on Third-Party Statement: ITAT Ahmedabad
Income Tax
Income Tax
Cash-Book Omission Cannot Trigger Section 68 Addition When Cash Sales Explain Source: ITAT Kolkata
Income Tax
Income Tax
ITAT Surat Restricts Unaccounted Purchase Addition to Profit Under Section 44AD
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.
