#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.

Execution of Joint Development Agreement doesn’t constitute transfer of capital asset

Order passed by AO in old PAN cannot be survived if transactions already reported in new PAN

Section 148 Notice Beyond 7-Day Grace Period Void: ITAT Delhi Quashes Reassessment

Reopening Beyond 10 Years Void: ITAT Delhi Quashes ₹2.25 Cr Assessment

Saif Ali Khan Wins Tax Appeal as ITAT Mumbai Strikes Down Defective Reassessment

Free Flat Receipt Not Taxable in AY 2007-08: Section 56(2)(v) Covered Only Money

ITAT Delhi Allows Section 54F Exemption to Private Trust on Capital Gains

ITAT Ahmedabad Deletes Addition for Unexplained Investment in Property for Retired Government Employee

Suspicion Alone Cannot Trigger Reassessment: ITAT Delhi on Validity of 147 Notice

ITAT Restricts Tax on Bank Deposits to Peak Credit – Full Cash Not Taxable

ITAT Jaipur Denies Charitable Exemption Over Misuse of Cloth Merchant Trust Funds

CIT(A) Cannot Dismiss Appeal in Limine, ₹3.80 Cr Addition Remanded for Fresh Hearing

Income Tax Assessment Void Without Draft Order for Non-Residents: ITAT Delhi:

ITAT Delhi Quashes Reassessment– Wrong Authority’s Approval Invalidates 148 Notice
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.
