#Section 147
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Income Tax
Income Tax
Section 43CA Inapplicable to AY 2013-14; Reopening Quashed: Bombay HC
Income Tax
Income Tax
Investor Cannot Be Denied Section 10(35) Exemption for Mutual Fund Violations: Pune ITAT
Income Tax
Income Tax
Section 148 Notice Quashed for Vague Reasons & Lack of Supporting Material: ITAT Pune
Income Tax
Income Tax
Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi
Income Tax
Income Tax
Section 56(2)(x) Applicability Depends on Agreement Date; Mistaken Tax Payment Refundable: ITAT Mumbai
Income Tax
Income Tax
Section 37(1) Business Expenditure Cannot Be Disallowed Without Adverse Findings: ITAT Jodhpur
Income Tax
Income Tax
1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata
Income Tax
Income Tax
Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai
Income Tax
Income Tax
Section 68 Inapplicable to Sale Proceeds of Disclosed Investments: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi
Income Tax
Income Tax
Assessment Order Passed on Deceased Person Is Nullity in Law: ITAT Ahmedabad
Income Tax
Income Tax
Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
Income Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
Income Tax
Income Tax
Bombay HC Deletes Penalty as Bogus Purchase Addition Was Based on Estimation
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.
