#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.

Section 80GGC Deduction Denied Due to Suspicious Political Donation

ITAT Surat Upholds Taxation of Only Commission Income in Cheque Discounting Case, Deletes ₹3.15 Crore Section 68 Addition

ITAT Restores Section 80P Claim as Delay Condonation Petition Was Pending

ITAT Deletes Protective Addition as Partner Cannot Be Taxed for Firm’s Alleged Bogus Purchases

Share Premium Addition Removed as ITAT Finds No Cross-Examination of Alleged Entry Operator

No Double Taxation Allowed Even if Expense Claim Found Non-Genuine: ITAT Mumbai

Penny Stock Loss Addition deleted in absence of Share Price Manipulation Evidence

Reassessment Notice Quashed as Revenue Failed to Establish Link Between Assessee & Seized Material

ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision

ITAT Remands Bogus Purchase Case as Rice Miller Issue Is Pending Before HC

DSIR Approval Binding: ITAT Allows Section 35(2AB) Deduction for R&D Expenses

WhatsApp Chats Alone Cannot Justify Section 69A Addition for Jewellery Purchases: ITAT Delhi

ITAT Remands Section 54B Claim Due to Dispute Over Agricultural Use Evidence

Section 69A Addition Deleted Because Cross-Examination of Third-Party Witness Was Denied
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.
