#Section 147
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Income Tax
Income Tax
Section 69A Addition Deleted as AO Relied Only on Investigation Report: ITAT Mumbai
Income Tax
Income Tax
Voluntary Income Disclosure in ITR Does Not Attract Section 271(1)(c) Penalty: ITAT Jaipur
Income Tax
Income Tax
ITAT Condones 233-Day Delay, Restores Appeal on ₹53.24 Lakh LTCG Addition
Income Tax
Income Tax
Section 69A Addition Remanded for Fresh Verification After Opportunity Denied: ITAT Bangalore
Income Tax
Income Tax
Section 56(2)(x)(b) Addition Remanded for DVO Reference Examination: ITAT Chennai
Income Tax
Income Tax
Reassessment Quashed for Approval by Wrong Authority Under Section 151(ii): ITAT Mumbai
Income Tax
Income Tax
₹70 Lakh Property Investment Claimed from Husband’s Gift Remanded for Verification: ITAT Mumbai
Income Tax
Income Tax
Section 147 Reassessment Annulled as Examined Cash Deposits Involved Change of Opinion: ITAT Lucknow
Income Tax
Income Tax
Section 69A Addition Remanded After Plea of Mental & Neurological Illness: ITAT Pune
Income Tax
Income Tax
Section 148 Reassessment Quashed for Limitation & Invalid Section 151 Approval: ITAT Kolkata
Income Tax
Income Tax
Reassessment Vitiated by Cross-Examination Denial & Section 147 Use Instead of 153C: ITAT Surat
Income Tax
Income Tax
Section 147A Amendment Requires Fresh Consideration of Reassessment Challenge: Karnataka HC
Income Tax
Income Tax
Routine Support Services Not Royalty Under DTAA; Taxable as Business Profits Without PE: ITAT Delhi
Income Tax
Income Tax
Section 271AAC(1) Penalty Cannot Survive After Section 69A Addition Deletion: ITAT Kolkata
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.
