#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 Agra Quashes Reassessment as Actual Escapement Was Below Rs. 50 Lakh Threshold
Income Tax
Income Tax
Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT
Income Tax
Income Tax
ITAT Quashes Reassessment over Incorrect PAN & for Non-Consideration of Reply
Income Tax
Income Tax
Bombay HC Quashes Section 271-D Penalty as Quantum Appeal Was Pending
Income Tax
Income Tax
Capital Gains Addition Cannot Stand When Property Sale Is Under Civil Dispute: ITAT Ahmedabad
Income Tax
Income Tax
Participation in Reassessment Proceedings Cannot Cure Section 143(2) Notice Absence: ITAT Nagpur
Income Tax
Income Tax
Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element
Income Tax
Income Tax
AO Cannot Tax Entire Sale Consideration as Capital Gain Without Allowing Cost of TDR: Bangalore ITAT
Income Tax
Income Tax
Section 69A Not Applicable to Recorded Bank Loans Tagged as Accommodation Entries: ITAT Mumbai
Income Tax
Income Tax
ITAT Remands Cash Deposit Addition as Assessee Failed to Prove Business Activity
Income Tax
Income Tax
Reassessment Quashed Because Property Was Purchased From Different Entity Than Alleged
Income Tax
Income Tax
Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC
Income Tax
Income Tax
Section 263 Revision Invalid as CIT Raised Issues Beyond Reassessment Scope: ITAT Delhi
Income Tax
Income Tax
ITAT Remands Section 69 Addition as Additional Evidence on PACS Transactions Required Verification
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.
