#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.

You’re Still Taxed After You’re Gone- But Your Heir Only Pays What’s in the Cupboard

No addition based solely on a third-party document denied by assessee

“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients

Reassessment u/s 148A by Jurisdictional AO beyond scope of Sec 151A quashed by Karnataka HC

Delhi HC Upholds Reopening Based on ‘Yes, I Am Convinced’ Approval

Faceless AO Ignored Evidence of Family Funding – Tribunal Restores Justice for Homemaker

Income Tax reassessment order was quashed for delay in issuing sec.143(2) notice

Penny stock addition deleted – Investigation Wing report alone not enough

CIT(A) Cannot Dismiss Appeal for Non-Appearance Alone: ITAT Pune

Exemption u/s. 10(37) admissible on interest received on enhanced compensation

ITAT Delhi Partly Allows Jeweller’s Appeal: ₹50 Lakh Bogus Sale Addition Upheld

ITAT Ahmedabad Quashes Reassessment Based on Unverified Vague Portal Data

Telangana HC Directs Fresh Income Tax order considering Resolution Plan Approval

Fully Explained Gift From Daughter Not Taxable as Unexplained Cash Credit
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.
