#Section 147
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Income Tax
Income Tax
Addition confirmed by CIT(A) by passing ex-parte order needs fresh consideration: ITAT Visakhapatnam
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) allowed as amount from DSIR qualifies as soft loan: ITAT Vishakhapatnam
Income Tax
Income Tax
Source of capital investment explained hence addition u/s. 68 not sustained: ITAT Visakhapatnam
Income Tax
Income Tax
Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
Income Tax
Income Tax
Cultivation & sale of white button mushroom is agricultural activity: ITAT Mumbai
Income Tax
Income Tax
Dismissal of appeal due to non-prosecution without adjudicating matter on merits unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Addition u/s. 68 remanded back with direction to file all documents explaining source of cash deposits
Income Tax
Income Tax
Issuance of notice to dead person unjustified since entire estate taken over by official assignee: Madras HC
Income Tax
Income Tax
Dismissal of appeal merely because appeal was filed manually instead of e-filing unjustified: ITAT Ahmedabad
Income Tax
Income Tax
No addition u/s 69 of unexplained cash deposits as same was based on mere suspicion
Income Tax
Income Tax
No addition u/s 68 as unexplained cash credits as there was lack of incriminating evidence
Income Tax
Income Tax
Appeal dismissed due to deliberate non-compliance on part of assessee: ITAT Ahmedabad
Income Tax
Income Tax
Order u/s. 153A quashed as assessment not based on any incriminating material found during search
Income Tax
Income Tax
LTCG exemption cannot be denied for mere suspicion without concrete evidence
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.
