#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
Section 69A Addition Cannot Be Based on Loan or Purchase Advance Discrepancy
Income Tax
Income Tax
Assessment Quashed for Failure to Decide Reopening Objections Before Completion of reassessment
Income Tax
Income Tax
Section 50CA Valuation Rejected as Rule 11UA Ignored Unrealizable Assets: ITAT Chennai
Income Tax
Income Tax
CIT(A) Can Remand Best Judgment Reassessment Due to Assessee’s Non-Compliance: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Section 40(a)(ia) Disallowance as Payments Stayed Below TDS Threshold
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution as Law Requires Decision on Merits
Income Tax
Income Tax
ITAT Deletes Section 69A Addition as Cash Deposits Represented Recorded Business Receipts
Income Tax
Income Tax
Lack of Proper Legal Advice Sufficient to Condon Appeal Delay: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Remands Section 69A Addition as Additional Evidence Goes to Root of Dispute
Income Tax
Income Tax
ITAT Quashes Reassessment as ITO Lacked Jurisdiction Under CBDT Instruction No. 1/2011
Income Tax
Income Tax
ITAT Kolkata Quashes Reassessment as ACIT Lacked Pecuniary Jurisdiction
Income Tax
Income Tax
Section 153A Notices Upheld Despite Delay in Handing Over Seized Documents
Income Tax
Income Tax
ITAT Condoned 1,639-Day Delay as COVID Period & Counsel’s Error Explained Default
Income Tax
Income Tax
Rejected Books Cannot Sustain Section 271DA Penalty: Hyderabad ITAT
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.
