#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
Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata
Income Tax
Income Tax
ITAT Chennai Dismisses Appeal as Reassessment Made No Fresh Additions
Income Tax
Income Tax
ITAT Denies Section 80P Deduction as Return Was Not Filed Within Section 139(1) Due Date
Income Tax
Income Tax
Accommodation Entry Allegation Rejected as Entire Loan Was Repaid With Interest
Income Tax
Income Tax
ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books
Income Tax
Income Tax
Section 263 Revision Invalid as Mandatory Section 143(2) Notice Was Never Issued
Income Tax
Income Tax
Reassessment Invalid as Lower Depreciation Claim Caused No Income Escapement: Gujarat HC
Income Tax
Income Tax
ITAT Deletes Bogus LTCG Addition on Green Crest Shares; Suspicion Cannot Replace Evidence
Income Tax
Income Tax
ITAT Deletes Section 56(2)(x) Addition Due to Prior Property Agreement
Income Tax
Income Tax
Mumbai ITAT Deletes Section 270A Penalty on Estimated Income and Defective Show-Cause Notice
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Proceedings Were Barred by Limitation
Income Tax
Income Tax
Belated Return Filed in Response to Section 148 Cannot Revive Section 80P Deduction: Bangalore ITAT
Income Tax
Income Tax
ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid
Income Tax
Income Tax
No Addition on Reopening Issue, No Addition on Any Other Issue: Bangalore ITAT Quashes Reassessment
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.
