#Section 147
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Rejection of renewal of exemption u/s. 80G without substantial evidence is not tenable

Assessee engaged in business of cheque discounting: ITAT estimated 10 % of total cash deposit

Unexplained cash deposit matter restored hence corresponding penalty u/s. 271(1)(c) matter too restored

Cash Deposits during Demonetization: ITAT Upholds ₹1.10 Cr Addition

Section 263 notice is invalid if the original order ceases to exist: ITAT Jaipur

Cash deposit in assessee’s account was declared in ITR of parent trust: ITAT Remands Matter to AO

MP HC Upholds IT Notice on Rs.6.39 Crore Entry Linked to Demonetization

Addition merely based on retracted statement cannot be sustained: ITAT Jaipur

Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur

No revision u/s 263 if AO’s view on the issue was a plausible view

Proceedings against deceased person cannot continue against legal representative: Karnataka HC

Interest free advance given to farmers out of business expediency justified: ITAT Agra

ITAT remanded the matter as assessee failed to explain holding of two PAN

Civil Cases, Medical Issues & Financial Struggles: ITAT Condoned 180-Day Appeal Delay
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.
