#Section 147
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Income Tax
Income Tax
Only Profit Element Taxable on Bogus Purchases if Sales Accepted: ITAT Ahmedabad
Income Tax
Income Tax
Bombay HC Upholds ITAT Order Quashing Reassessment for Lack of Independent Reasons to Believe
Income Tax
Income Tax
ITAT Ahmedabad Allows Depreciation on Slump Sale Intangibles, Deletes Interest Disallowance
Income Tax
Income Tax
ITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice
Income Tax
Income Tax
Karnataka HC Quashes Assessment Orders as Time-Barred After Settlement Commission Proceedings
Income Tax
Income Tax
ITAT Varanasi Deletes Section 68 Addition on Cash Sales Already Accounted as Turnover
Income Tax
Income Tax
ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats
Income Tax
Income Tax
ITAT Chennai Quashes Section 153C Assessments, Restricts Addition to 2% Profit Estimation
Income Tax
Income Tax
Delhi HC Dismisses Reassessment Under Sections 147/148 for AO’s Non-Application of Mind
Income Tax
Income Tax
Client Code Modification Alone Cannot Justify Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason
Income Tax
Income Tax
Fresh Section 148A(b) Notice Unsustainable After Completed Reassessment: Madras HC
Income Tax
Income Tax
Bangalore ITAT Quashes Reassessment Over Defective Section 151(ii) Approval
Income Tax
Income Tax
Mere Disallowance of Section 80GGC Political Donation Deduction Is Not Misreporting for Section 270A Penalty: ITAT Ahmedabad
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.
