#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 Remands Cash Deposit Addition Case due to Lack of Merit-Based Adjudication
Income Tax
Income Tax
Bangalore ITAT Quashes ₹2.61 Crore Addition; No Addition Possible Without Even Identifying the Bank Account
Income Tax
Income Tax
Entire Unaccounted Sales Cannot Be Taxed as Only Profit Element Is Assessable: ITAT Delhi
Income Tax
Income Tax
No addition of capital gain on land as lack of agricultural Income did not alter agricultural character of land
Income Tax
Income Tax
ITAT Quashes Reassessment as Final Additions Differed from Recorded Reasons
Income Tax
Income Tax
Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void
Income Tax
Income Tax
ITAT Quashes Reassessment: AO Reopened Case on Wrong Assumption That Assessee Was a Non-Filer
Income Tax
Income Tax
Confirming Party Cannot Be Taxed on Entire Sale Consideration-ITAT Deletes ₹3.27 Crore Addition
Income Tax
Income Tax
ITAT Deletes Capital Gains Addition: Agreement to Sell Alone Does Not Amount to Transfer
Income Tax
Income Tax
Faceless Reassessment Amounting to Best Judgment Assessment Can Be Remitted by CIT(A)
Income Tax
Income Tax
Assessment Quashed for Expanding Scope from one Unit to 119 Apartments Without Section 148A Notice
Income Tax
Income Tax
No Evidence of Penny Stock Exemption Claim, Calcutta HC Quashed Reassessment
Income Tax
Income Tax
AO Failed to Record Mandatory Conditions for Reopening: ITAT Deletes ₹13.10 Crore Share Capital Addition
Income Tax
Income Tax
Telangana HC Quashes Reassessment Notices Due to Jurisdictional Defect in Proceedings
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.
