#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 deleted ₹90 Lakh on-money addition based on unsigned property agreement and unauthenticated search material
Income Tax
Income Tax
ITAT Deletes section 69 Addition as Revenue Failed to Prove Investment in Relevant Year
Income Tax
Income Tax
No Interest Disallowance Without Nexus Between Borrowed Funds & Non-Business Advances: ITAT Lucknow
Income Tax
Income Tax
Single Order for Reassessment and ITAT Directions not sustainable: ITAT Mumbai
Income Tax
Income Tax
AO cannot finalize assessment before completion of DRP mechanism: Karnataka HC
Income Tax
Income Tax
Section 148 Notice Invalid if There Was Only Reason to Suspect, Not Reason to Believe: ITAT Mumbai
Income Tax
Income Tax
No On-Money Addition based on Unsubstantiated Excel Sheets: ITAT Mumbai
Income Tax
Income Tax
Builder’s Statement Lacked Corroborative Evidence – ITAT Deletes On-Money Addition
Income Tax
Income Tax
Reassessment Invalid as AO Relied Solely on Investigation Report without Inquiry: ITAT Delhi
Income Tax
Income Tax
Builder Statements Alone Could Not Prove On-Money Payment: ITAT Mumbai
Income Tax
Income Tax
Penny Stock Loss Addition Deleted as Transactions Were Supported by Documentary Evidence
Income Tax
Income Tax
ITAT Quashed Reassessment as AO Failed to Establish Escaped Income as Asset
Income Tax
Income Tax
Deduction u/s 54F was allowable on 50 Flats received under JDA for Pre-2015 assessment year
Income Tax
Income Tax
Karnataka HC Remands Reassessment Cases as SC Allowed Challenge to Retrospective Section 147A
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.
