#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
Reassessment on New Issue After Original Ground Accepted Quashed: Bombay HC
Income Tax
Income Tax
Second Reassessment Quashed for Non-Application of Mind: Bombay HC
Income Tax
Income Tax
Protective Addition Cannot Survive When Substantive Addition Is Deleted: ITAT Delhi
Income Tax
Income Tax
Vague Information Without Entity Names Cannot Sustain Section 147 Reassessment: ITAT Delhi
Corporate Law
Corporate Law
Audit Objection Cannot Reopen Assessment on Issues Already Examined by AO: Bombay HC
Income Tax
Income Tax
10% Tax Demand Deposit Unjustified Where Trust Has Strong Prima Facie Case: Bombay HC
Income Tax
Income Tax
Vivad Se Vishwas Settlement of Original Assessment Cannot Close Reassessment Appeal: ITAT Mumbai
Income Tax
Income Tax
Husband’s Gift, Wife’s Tax: ITAT Rejects Clubbing Claim Over Delayed Disclosure: ITAT Hyderabad
Income Tax
Income Tax
Alleged Flat “On-Money”: Show-Cause Notices Cannot Replace Cross-Examination: Agra ITAT
Income Tax
Income Tax
Political Donation Withdrawal Does Not Automatically Justify 200% Section 270A Penalty: ITAT Ahmedabad
Income Tax
Income Tax
Entry Operator’s Shadow Cannot Erase a Genuine Loan: ₹1.40 Crore Addition Deleted by ITAT Delhi
Income Tax
Income Tax
Political Donation Withdrawal Does Not Automatically Justify Section 270A Penalty: ITAT Ahmedabad
Income Tax
Income Tax
Cash Withdrawn and Re-Deposited Cannot Be Taxed on Mere Assumptions: ITAT Ahmedabad
Income Tax
Income Tax
₹29.34 Crore Cryptocurrency Additions Remanded for Speaking Order: ITAT Agra
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.
