#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
Excess TDS Refund Cannot Be Denied in Section 148 Return: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Section 69A Addition, Allows Section 10(38) LTCG Despite Penny-Stock Suspicion
Income Tax
Income Tax
Reopening on “Cash Loan”, Addition for “Bogus LTCG” – Ahmedabad ITAT Quashes Reassessment U/s 147
Income Tax
Income Tax
Penalty u/s 270A Invalid Where Donation Claim Withdrawn and Tax Paid
Income Tax
Income Tax
Pre-29 March 2022 Faceless Reassessment Without Jurisdiction: ITAT Mumbai
Income Tax
Income Tax
Investigation Wing Tip-Off Cannot Replace AO’s Independent Inquiry: ITAT Mumbai
Income Tax
Income Tax
Repaid Loans Not Accommodation Entries: ITAT Mumbai Quashes Section 68 Addition
Income Tax
Income Tax
ITAT Mumbai Deletes Section 68 Addition Based on Accommodation Entry Statement
Income Tax
Income Tax
Bogus-Purchase Allegation Alone Cannot Trigger Section 69C & 115BBE: ITAT Delhi
Income Tax
Income Tax
Five Clear Days Instead of Seven Invalidates Section 148A(b) Notice: ITAT Raipur
Income Tax
Income Tax
Old Search, New Satisfaction: Delhi ITAT Quashes Section 153C Assessments
Income Tax
Income Tax
CIT(A) Cannot Echo AO: ITAT Restores Section 69A, Expenses & LTCG Issues for Fresh Examination
Income Tax
Income Tax
Section 264 Revision Cannot Be Rejected Merely Due to 143(1) Processing: Bombay HC
Income Tax
Income Tax
ITAT Rejects Mechanical 5% Profit Estimate on Stamp-Duty Collections
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.
