#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
ITAT Bangalore: Property Cost Cannot Be Assumed Nil Merely for Lack of Old Records
Income Tax
Income Tax
Gujarat HC Sets Aside Section 148 Reopening Where Depreciation Facts Were Disclosed
Income Tax
Income Tax
Delhi HC: Section 147A Amendment Confirms Concurrent FAO- JAO Jurisdiction
Income Tax
Income Tax
Delhi ITAT: Section 44AD Cannot Be Forced Without Assessee’s Option
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for No Section 143(2) Notice, Section 292BB Inapplicable
Income Tax
Income Tax
ITAT Raipur Quashes Reassessment Where PCIT Approved Notice Beyond Three Years
Income Tax
Income Tax
No Capital Gain Taxation on Untransferred JDA Land: ITAT Pune
Income Tax
Income Tax
ITAT Chandigarh: PCIT Cannot Invoke Section 263 Merely Over Cryptic Assessment Order
Income Tax
Income Tax
Bombay HC Upholds Bar on Section 153C Additions Without Incriminating Material
Income Tax
Income Tax
Gujarat HC: Section 263 Orders Quashed as Section 14A Issue Was Already Examined in Original Assessment
Income Tax
Income Tax
Bombay HC Quashes Reassessment Notice Under Section 148 for Mere Change of Opinion
Income Tax
Income Tax
Delhi ITAT Deletes 2% Ad Hoc Commission on Cash Deposits, Accepts Actual Agent Commission
Income Tax
Income Tax
Jaipur ITAT: Reassessment Quashing Attains Finality After SC Dismisses Revenue’s SLP
Income Tax
Income Tax
Bombay HC: Bogus Purchases Alone Cannot Trigger Section 69C; ₹104.99 Crore Addition Deleted
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.
