#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.

Mumbai ITAT Deletes ₹23.98 Crore Section 68 Addition: Proved Share Capital Cannot Be Taxed as Unexplained Cash Credit

Mumbai ITAT: Reassessment Must Tax Real Income, Not Duplicate Salary Entries; CCM Addition Deleted for Want of Evidence

Interest Disallowance Deleted as Own Funds Exceeded Advances: ITAT Pune

Bombay HC Quashes Reassessment as Broken Period Interest Deduction Was Already Settled by SC

ITAT Deletes Additions as AO Ignored Income From Sale of Amway Products

ITAT Deletes ₹3.85 Cr Addition Made on a Dissolved Partnership Firm

No Reopening for Fishing & Roving Enquiries: ITAT Invalidates Section 147 Proceedings

Entire E-Seva Cash Deposits Not Taxable Under Section 69A: ITAT Chennai

Business Expenses Cannot Be disallowed on Mere Suspicion: ITAT Mumbai

ITAT Agra Quashes Reassessment for initiation on a Non-Existent PAN

ITAT Deletes Full Cash Deposit Addition as Business Income Was Already Accepted

ITAT Restores Section 271AAC Penalty as Quantum Assessment Was Set Aside

Suspicion Cannot Replace Evidence When Property Investment Is Fully Explained: ITAT Mumbai

ITAT Allows Indexation on Construction Cost as Sale Deed Already Contained Building Details
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.
