#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.

Gujarat HC Upholds 6% Addition as Bogus Purchase Estimation Was Based on Concurrent Findings

Gujarat HC Upholds 5% Bogus Purchase Addition for Lack of Independent Enquiry

ITAT Deletes Bogus Purchase Addition as Sole Reliance on Retracted Statement Unsustainable

CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding Interest Dispute on Merits

ITAT Deletes Capital Gain as Rural Agricultural Land Is Not a Capital Asset

Books Can’t Be Rejected Solely for Non-Audit; 8% Profit Estimate Quashed

AO Must Verify & Grant TDS Credit Instead of Denying It: Bengaluru ITAT

Mere Non-Deposit in Capital Gains Account Scheme Not Fatal to Section 54F Claim

Time limit for issuing different income-tax notices & completion of assessment

Rectification, Assessment and Appeal under Income Act, 1961

No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai

ITAT Cancels Section 153C Proceedings as Amended Law Barred Jurisdiction

CIT(A) Must Decide Appeals on Merits, Not Dismiss Them Mechanically: ITAT Delhi

Bogus Purchase Addition Cannot Survive as Suspicion Cannot Override Documentary Evidence: 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.
