#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
Mere Same-Year Loan Repayment Does Not Establish Genuineness: ITAT Mumbai
Income Tax
Income Tax
No Section 271B Penalty if Tax Audit Delay Was Due to Court-Monitored Management Disputes: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment
Income Tax
Income Tax
Appraisal Report Alone Insufficient for Section 69 On-Money Addition: Ahmedabad ITAT
Income Tax
Income Tax
Madras HC Quashes Third Reassessment Attempt After Department Dropped Earlier Proceedings
Income Tax
Income Tax
Madras HC Quashes Reassessment Where No Addition Was Made on Recorded Reason for Reopening
Income Tax
Income Tax
ITAT Mumbai Deletes ₹1.71 Crore Section 68 Addition on Advance Received & Refunded Through Banking Channels
Income Tax
Income Tax
ITAT Ahmedabad Quashes Section 263 Revision Over Change of Disallowance Provision
Income Tax
Income Tax
Gujarat HC Upholds Section 148 Reopening Based on Tangible Material in Penny Stock Case
Income Tax
Income Tax
Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT
Income Tax
Income Tax
Madras HC Upholds Reopening Within 4 Years Based on TDS Default on Foreign Payment
Income Tax
Income Tax
Unsigned & Unauthenticated ‘Reasons to Believe’ Cannot Sustain Notice under Section 148: Delhi ITAT
Income Tax
Income Tax
Bangalore ITAT Quashes Reassessment on Non-Existent Company After LLP Conversion
Income Tax
Income Tax
Delhi ITAT Remands ₹1.17 Crore Addition After Trust Alleges Forged Bank Account
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.
