#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
Wrong Taxpayer Facts Make Appellate Order Perverse: ITAT Agra
Income Tax
Income Tax
Third-Party Material Must Be Disclosed Before Addition: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment Based on CBDT Instructions Without AO’s Independent Satisfaction Invalid: ITAT Lucknow
Income Tax
Income Tax
₹38.50 Crore Bogus Purchases Cannot Be Entirely Disallowed: Gujarat HC
Income Tax
Income Tax
Earlier Property Booking Cannot Override Stamp Value Without Linked Consideration: ITAT Mumbai
Income Tax
Income Tax
Successor AO Cannot Review Scrutiny Assessment Through Section 147: Chhattisgarh HC
Income Tax
Income Tax
90-Year Leasehold Rights Are Capital Asset and Eligible for FMV Benefit: ITAT Delhi
Income Tax
Income Tax
“Shell Company” Label Cannot Replace Evidence: ITAT Deletes ₹4.74 Crore Addition
Income Tax
Income Tax
“Fit Case, Approved”—Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra
Income Tax
Income Tax
A Bank Credit Is Not Automatically Income: Uploading Old Information Cannot Validate Reopening: ITAT Ranchi
Income Tax
Income Tax
ITAT Chandigarh Allows ₹41.11 Lakh Additional Depreciation on Integral Electrical Installations
Income Tax
Income Tax
Subsequent Compliance and Reasonable Cause Justify Deletion of Section 272A Penalty: ITAT Delhi
Income Tax
Income Tax
Every Bank Credit Is Not Income Without Examining Withdrawals and Transfers: ITAT Amritsar
Income Tax
Income Tax
8% Profit Estimate Without Reasoned Basis Cannot Be Sustained: ITAT Ranchi
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.
