#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
Mumbai ITAT Upholds Deletion of Additions, Maintains Status Quo in Identical Case
Income Tax
Income Tax
Cash Deposits Explained by Sale Proceeds Not Unexplained Credit: ITAT Delhi
Income Tax
Income Tax
Section 263 Jurisdiction cannot be exercised When Larger Issue Pending Before CIT(A)
Income Tax
Income Tax
ITAT Upholds Denial of Section 35(1)(ii) Deduction for Donations to Trust Issuing Bogus Bills
Income Tax
Income Tax
ITAT Ahmedabad Deletes Penalty for Income Escapement on income disclosed voluntarily
Income Tax
Income Tax
Addition for Unexplained Cash Investment Without Proper application of mind Unjustified
Income Tax
Income Tax
Kerala HC Upholds Reassessment Based on Estimation of Income Escaped Assessment
Income Tax
Income Tax
Assessment Order on Old PAN Appealable Despite New PAN allotment: Kerala HC
Income Tax
Income Tax
Mere allegations insufficient to disallow section 35-AC deduction: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai restricts addition for Bogus purchases to 10% of disputed purchases
Income Tax
Income Tax
Reassessment Based on Previously Examined Facts Unacceptable: ITAT Mumbai
Income Tax
Income Tax
Transaction not become bogus merely for non response to section 133(6) notices: ITAT Mumbai
Income Tax
Income Tax
Reassessment: Invalid if AO’s Belief Lacks Bona Fides, Is Vague and Arbitrary
Income Tax
Income Tax
Reassessment cannot be initiated based on insufficient, vague, or irrelevant materials
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.
