#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
ITAT Quashes U/s 153C Assessments: AO Cannot Simply Copy Satisfaction Note
Income Tax
Income Tax
Reopening Quashed: AO Added Share Capital, Loan & Premium Without Understanding Transaction Nature
Income Tax
Income Tax
Assessments under Income-Tax Act, 1961
Income Tax
Income Tax
WhatsApp Chats, Screenshots & Suspicion Can’t Prove On-Money: ITAT Jaipur
Income Tax
Income Tax
ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Renders Section 148 Notice Invalid
Income Tax
Income Tax
ITAT Restricts Bogus Purchase Addition to 5% Profit Element: ITAT Delhi
Income Tax
Income Tax
ITAT Cancels Section 263 Revision as Issue Was Already Pending Before CIT(A)
Income Tax
Income Tax
ITAT Sustains Section 80GGC Political Donation Addition as Donation Was Found to Be Non-Genuine
Income Tax
Income Tax
No Addition on a Different Issue if Reopened Issue Fails: ITAT Deletes ₹5.75 Crore Disallowance
Income Tax
Income Tax
Retracted Statement Alone Cannot Justify Section 68 Addition: ITAT Deletes Accommodation Loan Additions
Income Tax
Income Tax
Search-Based Addition Cannot Be Made Through Reassessment; ITAT Quashes Entire Assessment
Income Tax
Income Tax
Bangalore ITAT Condones 367-Day Delay and Rejects Challenge to NFAC Jurisdiction in Reassessment Case
Income Tax
Income Tax
ITAT Upholds Section 270A Penalty as Assessee Failed to File Return Despite TDS on Interest Income
Income Tax
Income Tax
Reassessment Invalid as AO Made No Addition on Recorded Reasons for Reopening: ITAT Delhi
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.
