#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
Rejection of books doesn’t nullify obligation of timely compliance with section 44AB: Penalty upheld
Income Tax
Income Tax
ITAT Allows Reassessment of ₹50 lakh property purchase Addition
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) admissible on interest received from Kanchipuram Central Co-op. Bank
Income Tax
Income Tax
Ex-parte order sustaining addition u/s. 69A restored back as notice sent to old e-mail
Income Tax
Income Tax
ITAT Ahmedabad Remands Capital Gain & Section 50C Addition for Fresh Verification
Income Tax
Income Tax
Search-Based Assessment Falls Under Section 153C, Not 147 – ITAT Bangalore Quashes Addition
Income Tax
Income Tax
Reopening Beyond Three Years Without Sanction Void ab Initio: ITAT Mumbai
Income Tax
Income Tax
ITAT Condoned Delay, Restores ₹4.63 Cr Cash Deposit Case for Fresh Hearing
Income Tax
Income Tax
Calcutta HC Quashes IT Notice for AY 2019-20 Over Lack of Personal Hearing
Income Tax
Income Tax
Limitation Period u/s 153C commenced from date of receipt of seized material by AO and not from date of search or notice
Income Tax
Income Tax
No reassessment if limitation period barred u/s 153(2) unless TPO reference u/s 92CA was involved in case of non-residents
Income Tax
Income Tax
No addition u/s 68 and 69C for Penny Stock case without any evidence
Income Tax
Income Tax
No Proof of Accommodation Entries, ₹3.62 Cr Addition Unsustainable
Income Tax
Income Tax
Amount gifted by brother cannot be treated as unexplained: ITAT Chennai
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.
