#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
Suspicion Cannot Replace Proof: ITAT Mumbai Quashes ₹5.10 Cr Demonetisation Addition
Income Tax
Income Tax
Reassessment based on incorrect facts and without application of mind cannot be sustained
Income Tax
Income Tax
ITAT Deletes Penalty Despite Bogus Purchase Finding Due to Faulty Charge
Income Tax
Income Tax
ITAT Remands Case as AO Ignored Evidence Submitted Through Online Portal
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment – Borrowed Satisfaction from Investigation Wing Held Invalid
Income Tax
Income Tax
ITAT Sends ₹34.82 Lakh Bogus Purchase Case Back to CIT(A) for Fresh Hearing
Income Tax
Income Tax
Reassessment Upheld but Additions Fail: ITAT Deletes All Disallowances for Lack of Evidence
Income Tax
Income Tax
ITAT Kolkata: TDS Disallowance Remanded, Intermediary Payments to Be Examined
Income Tax
Income Tax
ITAT Rajkot Taxes Only Profit Element – On-Money Addition Trimmed to 8%
Income Tax
Income Tax
Reassessment Notice Quashed: ITAT Mumbai Follows Vodafone Idea Ruling on Invalid Sanction
Income Tax
Income Tax
ITAT Delhi Gives Fresh Chance to Prove Loan Withdrawals as source of Cash Deposits
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment – Section 148 Notice Held Time-Barred
Income Tax
Income Tax
No Change of Opinion When Issue Never Examined – ITAT Delhi Upholds Reopening
Income Tax
Income Tax
Diary Seized During Search Leads to ₹42.98 Lakh Addition; Tribunal Bars 60% Tax Rate
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.
