#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
Reassessment Proceedings Held Void as Jurisdiction Was Assumed Beyond Limitation Period
Income Tax
Income Tax
Sales Accepted, Books Not Rejected: ITAT Cuts Bogus Purchase Addition to 5%
Income Tax
Income Tax
Appeal Dismissal Under Section 249(4)(b) Invalid Without Advance Tax Liability: ITAT Hyderabad
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
Suspicion Is Not Evidence: ITAT Deletes Rs. 3.68 Crore ‘On-Money’ Addition Based on Flat Allotment Letters
Income Tax
Income Tax
Loose Papers Alone Cannot Justify Income Tax Reopening Without Corroborative Evidence: Gujarat HC
Income Tax
Income Tax
ITAT Remands Reassessment Case Due to Failure to Examine Additional Evidence
Income Tax
Income Tax
Share Premium Can’t Be Taxed U/s 68 Merely Because AO Finds It Excessive: Mumbai ITAT
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without Finding of Failure to Disclose Material Facts: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Investment Addition as Bank Records Proved Source of Funds Despite Non-Production of Mother
Income Tax
Income Tax
Pre-1 Oct 2009 Share Gifts Not Taxable Under Section 56(2)(vii)(c): ITAT Mumbai
Income Tax
Income Tax
ITAT Quashes Reassessment as Reasons Recorded for Section 148 Notice Were Unsigned
Income Tax
Income Tax
Bogus Purchase Addition Can’t Be 100% When Sales Are Accepted: ITAT Mumbai
Income Tax
Income Tax
JAO Cannot Bypass Faceless Reassessment Framework: Telangana HC
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.
