#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.

Chennai ITAT Remands Section 10(37) Agricultural Land Exemption Claim on Vizhinjam Seaport Acquisition

Pune ITAT Quashes Reassessment Over Factually Incorrect Section 148 Notice

Pune ITAT Restores ₹50 Lakh Section 69A Addition for Fresh Verification of Loan Evidence for HUF Karta

CIT(A) Cannot Remand Assessment Under Section 147: ITAT Visakhapatnam

Section 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata

Repaid Unsecured Loan Cannot Be Added Under Section 68: ITAT Surat

Mumbai ITAT Limits Bogus Purchase Addition to 2% After Accepting Sales and Stock Records

Mumbai ITAT Deletes ₹30 Lakh Alleged On-Money Addition for Want of Corroborative Evidence

Registered Valuer’s Report Cannot Be Ignored Without Reason: ITAT Surat

ITAT Mumbai Remands Case Where Income Was Claimed Taxed Under Another PAN

Mumbai ITAT: Section 263 Revision Invalid After AO Followed Binding HC Ruling

Bengaluru ITAT Deletes Ad Hoc Purchase and Expense Disallowance for Lack of Identified Defects

Gujarat HC Quashes Section 148 Notice Based on Factually Incorrect Penny Stock Allegation

Fresh Assessment Cannot Exceed Scope of Section 263 Directions: Allahabad HC
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.
