#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
SC Sends JAO vs Faceless Reassessment Dispute Back to High Courts
Income Tax
Income Tax
Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
Income Tax
Income Tax
Ahmedabad ITAT Deletes Section 69A Addition on Cash Deposits; Accepts Cash Savings and Bank Withdrawals as Explained Source
Income Tax
Income Tax
Ahmedabad ITAT Remands LTCG Assessment; AO Directed to Consider Valuation Report and Additional Evidence
Income Tax
Income Tax
Mumbai ITAT Restricts Bogus Diamond Purchase Addition to 2% Following Earlier Rulings
Income Tax
Income Tax
ITAT Quashes Reassessment of Section 80GGC Political Donation Claim Due to Limitation
Income Tax
Income Tax
Bogus Purchase Addition Restricted as Only Profit Element Was Taxable: Gujarat HC
Income Tax
Income Tax
Section 153C Notices Quashed as Assessment Proceedings Became Time-Barred: Bombay HC
Income Tax
Income Tax
Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction
Income Tax
Income Tax
Mere Client Code Modification Allegation Did Not Justify Taxing Entire Commodity Purchases
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment Orders Due to Time-Barred Section 148 Notices
Income Tax
Income Tax
Gujarat HC Sets Aside Reopening as High-Value Bank Credits Alone Cannot Justify Reassessment
Income Tax
Income Tax
ITAT Rejects Bogus LTCG Addition as No Independent Enquiry Was Conducted
Income Tax
Income Tax
ITAT Remands Property Sale Gain Addition as Purchase Cost Was Not Considered
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.
