#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
Addition towards unexplained cash deposits u/s. 69A deleted as source of deposit explained
Income Tax
Income Tax
Income estimated at 8% since assessee failed to substantiate its claim of 5%: ITAT Chennai
Income Tax
Income Tax
ITAT Kolkata deletes Addition for Unexplained Cash Deposit not belonging to Assessee
Income Tax
Income Tax
Shift from Bogus Purchases to Bogus Sales Violates Principles of Natural Justice: Guwahati HC
Income Tax
Income Tax
ITAT Pune Remands Case for Fresh Adjudication on Commission Income Addition to Gross Receipt
Income Tax
Income Tax
ITAT Allahabad Remands Case Over Fraudulent Cash Deposits
Income Tax
Income Tax
ITAT Remands ₹117.01 Lakhs Addition as AO Ignored Assessee’s Details
Goods and Services Tax
Goods and Services Tax
Penalty Imposed on PCIT and JAO for Mechanical Orders in Reassessment Proceedings
Income Tax
Income Tax
Assessment Issued in Wrong Name Post-Merger Not Correctable Under Section 292B
Income Tax
Income Tax
Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
Income Tax
Income Tax
ITAT Restores ₹10 Lakh Section 35AC Donation Disallowance to AO
Income Tax
Income Tax
ITAT Remands Case to AO, Allows Assessee to Explain Investments
Income Tax
Income Tax
ITAT Ahmedabad Remands Case on Unexplained Investments to AO
Income Tax
Income Tax
No power to Designated Authority to reopen concluded cases under Vivad se Vishwas Act
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.
