#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
Interest on Compulsory Acquisition of Agricultural Land Still Exempt – ITAT Pune Deletes Tax & Penalty Together
Income Tax
Income Tax
ITAT Restricts Bogus Purchase Addition Due to Lack of Independent Enquiry by AO
Income Tax
Income Tax
Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot
Income Tax
Income Tax
Gujarat High Court Upholds 6% Addition on Bogus Purchases as Only Profit Element Taxable
Income Tax
Income Tax
Fly Ash Sale Receipts Taxable as Accounting Treatment Cannot Override Tax Law: ITAT Chandigarh
Income Tax
Income Tax
No “reason to believe” without new material – Mumbai ITAT quashes reopening based on mere reappraisal of old records
Income Tax
Income Tax
Calcutta HC Condones Appeal Delay as Death of Counsel Was Sufficient Cause
Income Tax
Income Tax
ITAT Pulls Up AO for Ignoring Evidence, Sends ₹31.61 Lakh Addition Back for Verification
Income Tax
Income Tax
Opening Loan Balances Not Taxable Again u/s 68: Mumbai ITAT Sends Addition Back for Verification
Income Tax
Income Tax
Only One Surviving Day Left: Mumbai ITAT Quashes Time-Barred Reassessment Notices After Rajeev Bansal Ruling
Income Tax
Income Tax
Dumb Excel Sheets” cannot justify massive additions: Mumbai ITAT
Income Tax
Income Tax
Without purchases there cannot be sales – Mumbai ITAT rejects 100% bogus purchase addition
Income Tax
Income Tax
Mumbai ITAT quashes reassessment for AY 2015-16 – AO’s “artificial inflation” of escaped income held legally unsustainable
Income Tax
Income Tax
No addition for “bogus purchases” when assessee already declared higher GP – Mumbai ITAT grants major relief to diamond trader
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.
