#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.

ITAT Restores Appeal as Assessee Uploaded Replies in Wrong NFAC Window

ITAT Indore Sets Aside Ex Parte CIT(A) Order as Notices Were Sent to Wrong Email Address

Entire Bogus Purchase Cannot Be Added When Sales Are Not Disputed: ITAT Rajkot

Entire Joint Property Value Cannot Be Taxed in One Co-owner’s Hands Without Verification: ITAT Delhi

ITAT Hyderabad Condones 182-Day Delay as Assessee Faced Liver Failure

Income From AOP Held Non-Taxable in Member’s Hands as It Was Share of Profit: SC

DVO Valuation Alone Cannot Justify Section 69 Addition Without Extra Payment Proof: ITAT Amritsar

Transfer of leasehold property with constructed building attracted Section 50C

Unsigned Section 148 Notice Held Valid Due to Mention of AO Name and Designation

Assessment Order Quashed Due to Email Communication Issue Despite Valid Section 148 Notice

Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years

ITAT Pune Set Aside Section 69A Addition as Reopening Notice Was Time Barred

ITAT Mumbai Quashes Reassessment Because It Was Based on Mere Change of Opinion

Reversal of Previously Disallowed Securitisation Provisions Cannot Be Taxed Again: ITAT Mumbai
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.
