#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
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
Income Tax
Income Tax
No Fresh Share Premium, No Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
CIT(A) cannot enhance income on issues not examined by AO: ITAT Mumbai
Income Tax
Income Tax
Reassessment Notice Quashed as Fresh Section 148 Notice Was Time-Barred: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Section 271D Penalty Due to Absence of Assessment Proceedings
Income Tax
Income Tax
Entire Bank Deposits Cannot Be Taxed as Income – ITAT Restricts Addition to 2% in Renukamata Society Cases
Income Tax
Income Tax
No Addition, No Under-Reporting: ITAT Deletes Section 270A Penalty When Income Returned u/s 148 Was Fully Accepted
Income Tax
Income Tax
Section 69B Addition Confirmed as AO Recorded Discrepancies Before DVO Reference
Income Tax
Income Tax
Reassessment Beyond 3 Years for ₹8 Lakh Addition? – ITAT Questions Validity of Section 148 Notice
Income Tax
Income Tax
ITAT Remands Section 69A Addition as CIT(A) Failed to Pass Proper Speaking Order
Income Tax
Income Tax
Bogus Purchases Fully Disallowable as Supplier Was Found Non-Existent: ITAT Kolkata
Income Tax
Income Tax
Entire Bogus Purchase Amount Cannot Be Taxed Without Considering Profit Element: Gujarat HC
Income Tax
Income Tax
Reassessment Invalid as Mere Change of Opinion Is Not Reason to Believe: Karnataka HC
Income Tax
Income Tax
ITAT Jaipur Deletes Additions as Clandestine Sales Allegation Failed Before CESTAT
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.
