#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
Tribunal Accepts Non-Tech Savvy Assessee’s Plea, Condoning Delay & Ordering Reassessment
Income Tax
Income Tax
ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation
Income Tax
Income Tax
ITAT Pune Remands Case for Failure to Decide Legal Ground under Section 147/148
Income Tax
Income Tax
Assessment Order Without DIN Invalid Despite Later Intimation: ITAT Chennai
Income Tax
Income Tax
PAN jurisdiction in ITBA is of no consequence without transfer order passed u/s. 127
Income Tax
Income Tax
ITAT Ahmedabad Upholds Reopening on Surrendered PAN
Income Tax
Income Tax
Infrastructure Grants from State for road projects Are Capital, Not Revenue Receipts: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Allows Exemption for Code-Sharing Income under Article 8 of India-USA DTAA
Income Tax
Income Tax
Only Profit on Bogus Purchases Taxable – Full Disallowance Unjustified: ITAT Mumbai
Income Tax
Income Tax
Mechanical Approval Under Repealed Section Invalidates Reopening: ITAT Delhi
Income Tax
Income Tax
Extrapolation cannot be done to assume income without any cogent material
Income Tax
Income Tax
ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29
Income Tax
Income Tax
Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO
Income Tax
Income Tax
ITAT Delhi Deletes ₹68 Cr TP Adjustments: Projections Cannot Be Replaced with Actuals
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.
