#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
Non-Appearance of Directors Not Sufficient to Treat Share Capital as Bogus: ITAT Kolkata
Income Tax
Income Tax
Capital Gain Cannot Be Taxed in Year of Sale Deed Registration if Transfer Occurred Earlier: ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed as AO Relied Only on Existing Records for Loan Waiver Addition
Income Tax
Income Tax
ITAT Quashes Reassessment as Search Material Required Section 153C Proceedings
Income Tax
Income Tax
Deemed Dividend Classification Automatically Triggers Section 10(34) Exemption: ITAT Mumbai
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment Over 1st April Service Under New 148A Regime
Income Tax
Income Tax
No Cross-Examination & Retracted Statement Can’t Sustain Cash Loan Allegation: Mumbai ITAT Deletes Section 69 Addition
Income Tax
Income Tax
Section 68 Addition Can’t Survive Merely on ‘Accommodation Entry’ Allegation: ITAT Mumbai
Income Tax
Income Tax
WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition
Income Tax
Income Tax
Section 148 Notice Invalid as It Was Served After Limitation Period: ITAT Mumbai
Income Tax
Income Tax
Form 26AS Receipts Cannot Be Taxed Without Proper Reconciliation: ITAT Nagpur
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period
Income Tax
Income Tax
ITAT Deletes ₹3.75 Crore Consultancy Disallowance Due to Lack of Evidence Against Assessee
Income Tax
Income Tax
ITAT Deletes Addition Due to Absence of Evidence Supporting Excel Sheet Entry
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.
