#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.

ITAT Pune Deletes Section 69 Addition Based on Uncertified WhatsApp Chats

One Flat, Two Owners, One Inflated Addition: ITAT Sends Section 56(2)(x) Valuation to DVO

Homemaker Gets Fresh Opportunity in Section 148A Proceedings: Karnataka HC

Section 147A Revives JAO Reassessment Battle, Karnataka HC Keeps All Challenges Open

Cancer Treatment Explains Non-Appearance: Karnataka HC Restores Cash Deposit Tax Appeal

Section 148 Notice to Non-Existent Company Not Cured by Revival: Karnataka HC

Husband Deposits ₹23 Lakh in Wife’s Account: ITAT Accepts Trees & Mangoes Sale Source

ITAT Surat Restores Agricultural Land Capital Gains Dispute for Fresh Examination

ITAT Mumbai Deletes Section 271(1)(c) Penalty Where Reassessment Made No Addition

Bombay HC Directs Form 4 Issuance, Allows Advance Tax Credit Under IDS 2016

Order Date Not Service Date: ITAT Revives ₹87.28 Lakh Cash-Deposit Case

Code Name & Contact Number Not Evidence: Jaipur ITAT Deletes ₹4 Lakh Addition

Wrong Section 151 Sanction Invalidates Reassessment: Pune ITAT Quashes ₹95.31 Lakh Addition

Pune ITAT Restores Section 271(1)(c) Penalty Pending Quantum Appeal
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.
