#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.

8% Income Estimation on Unproved Commission Business Upheld: ITAT Nagpur

ITAT Applies Peak Credit Theory to ₹1.56 Crore Cash Deposits

Changed Explanation Alone Cannot Justify Unexplained Investment Addition: ITAT Nagpur

Seller’s Secret Excel Sheet Cannot Become Buyer’s Unexplained Investment: ITAT Agra

ITAT Mumbai Allows MEIS Capital Receipt Claim & Deletes Search-Based Additions

Rajasthan HC Upholds Section 147 Explanation for Subsequent Escaped Income

Government Service Benefits Continue After MSEB Restructuring: ITAT Nagpur

Foreign Asset Reopening: ITAT Mumbai Applies 16-Year Limit to Non-Residents

Section 147A Struck Down: JAO Reassessment Notices Face Constitutional Setback

ITAT Kolkata Remands Ex-Parte Appeal to CIT(A) for Merits-Based Adjudication

ITAT Kolkata Remands 69C Additions and Quashes Reopening for AY 2019-20

Section 50C Valuation Recomputed on DVO Value for Same Property: ITAT Bangalore

Search Information Cannot Convert Old Loan Into Fresh Accommodation Entry: ITAT Surat

Share Premium Addition Deleted as Amount Belonged to Earlier Year: ITAT Jaipur
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.
