#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
Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC
Income Tax
Income Tax
Delhi ITAT Remands Reassessment Over Alleged Fraudulent Misuse of PAN and Identity
Income Tax
Income Tax
CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Deletes Section 68 Addition as Unsecured Loan Was Repaid Through Banking Channels
Income Tax
Income Tax
ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined
Income Tax
Income Tax
Delhi ITAT Deletes Sections 271D & 271E Penalties for Farmers’ Cash Transactions
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for Failure to Issue Mandatory Notice under Section 143(2)
Income Tax
Income Tax
Mumbai ITAT: PCIT Cannot Invoke Section 263 on Issues Already Pending Before CIT(A)
Income Tax
Income Tax
ITAT Order Must Be Judged by Law Prevailing When Passed, Not Later Amendment: Telangana HC
Income Tax
Income Tax
Mumbai ITAT: Reassessment Beyond Three Years Quashed; Escaped Income Below ₹50 Lakh
Income Tax
Income Tax
Delhi ITAT: Enhanced Security Expenses During Directors’ Dispute Are Allowable Business Expenditure
Income Tax
Income Tax
Alleged Commission Addition Cannot Rest on Loose Third-Party Papers & WhatsApp Chats: ITAT Delhi
Income Tax
Income Tax
No Addition Where Stamp Duty Value Difference Is Within Tolerance Limit: ITAT Rajkot
Income Tax
Income Tax
ITAT Deletes 200% Penalty on Disallowed Section 80GGC Political Donation Claim
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.
