#Section 147
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Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeals in Limine Without Deciding Merits: ITAT Hyderabad
Income Tax
Income Tax
Substantial Justice Precedes Technicality: ITAT Condon Delay for Assessee Facing Director Fraud Issues
Income Tax
Income Tax
Section 50C/56 10% Property Valuation Tolerance Applies Retrospectively: ITAT Agra
Income Tax
Income Tax
Once Business Profit is Estimated, No Further Tax Additions Allowed: ITAT Hyderabad
Income Tax
Income Tax
No Plot, No Profit, Still Taxed :When AO Shoots the Wrong Person: Middleman Dragged into 56(2)(ix) Tax Trap
Income Tax
Income Tax
Bogus Share Capital: Reassessment Quashed for Lack of Independent Mind Application by AO
Income Tax
Income Tax
Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication
Income Tax
Income Tax
Unexplained expenditure addition based on suspicion without independent enquiry cannot be sustained
Income Tax
Income Tax
Section 68 Addition Not Justified for Loan Before Business Commencement: ITAT Jaipur
Income Tax
Income Tax
Bogus Purchases: 100% Addition or Profit Element? ITAT Pune Remands Case to AO to Apply Bombay HC & SC Rulings
Income Tax
Income Tax
Jurisdictional Defect: ITAT Voids 263 Order Against Dead Person, Upholds Mandatory Legal Heir Substitution
Income Tax
Income Tax
ITAT Ahmedabad quashes 263 revision – AO had made detailed enquiry into penny stock LTCG claim
Income Tax
Income Tax
Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
Income Tax
Income Tax
ITAT Ahmedabad Slams Suspicion: Addition Deleted After Assessee Proves Loan Source with Land Sale Deed and Confirmations
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.
