#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 Indore Limits ₹46.78 Lakh Section 69 Addition to ₹8 Lakh Based on Actual Purchase Price

ITAT Delhi Upholds Rs.8.50 Lakh LTCG Addition on Fresh Section 54 Claim

ITAT Hyderabad Applies Circle Rate for JDA Gains, Restores Section 54F

ITAT Panaji Quashes Reopening Based on Survey Admission Without Tangible Material

ITAT Mumbai Quashes Reopening Over Incorrect Penny Stock Information Under Section 147

Delhi HC Upholds ₹19.25 Lakh Addition as Sale Deed Cancellation Suit Was an Afterthought

ITAT Pune Allows Section 80P(2)(d) Deduction on Bank Interest Due to Co-op Bank Investments

ITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda

ITAT Deletes Section 56(2)(x) Addition as DVO Value Difference Was 4%

ITAT Mumbai: Three-Year Outstanding Liability Not Cessation Under Section 41(1)

Ahmedabad ITAT: Bogus Purchase Addition Limited to 12.5% Profit Where Sales Accepted

Jaipur ITAT: Explained Bank Credits Not Taxable U/s 69A for AO Non-Compliance

Kolkata ITAT: ₹20.13 Cr Bank Credits Not Turnover; Fresh Chance to Prove Pass-Through Transactions

Gujarat HC Quashes Section 148 Reopening for Absence of New Tangible Material
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.
