#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
Unexplained investment in house upheld – Loans from relatives not proved: ITAT Delhi
Income Tax
Income Tax
Ex-parte Assessment Set Aside for Fresh Adjudication: ITAT Upholds CIT(A)’s Power u/s 251(1)(a)
Income Tax
Income Tax
Reassessment Invalid If No Addition on Original Reason: ITAT Jaipur
Income Tax
Income Tax
ITAT Deletes LTCG Addition as “Human Probability” Can’t Replace Evidence
Income Tax
Income Tax
Reassessment Quashed for Addition Based on Retracted Search Statements & missing DIN
Income Tax
Income Tax
No Second Guessing AO’s Judgment – ITAT Nullifies PCIT’s 263 Revision as Overreach
Income Tax
Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Income Tax
Income Tax
Reassessment Quashed: Approval for Notice Beyond 3 Years Must Be PCCIT, Not PCIT
Income Tax
Income Tax
Search Assessment Barred: Limitation Period Starts When AO Gets Seized Papers
Income Tax
Income Tax
ITAT Delhi Deletes Penalty for Non-Compliance Where Notice Not Served on NRI
Income Tax
Income Tax
Revised Return After Detection Not Voluntary – ITAT Upholds 200% Misreporting Penalty
Income Tax
Income Tax
Penny Stock Gains Upheld as Genuine – ITAT Quashes Reopening for Lack of Fresh Material
Income Tax
Income Tax
ITAT Mumbai Quashes 263 Orders: No Incriminating Material to Revisit 80IC Claim U/s. 153A
Income Tax
Income Tax
₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
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.
