#Section 144
Log in to FollowLatest Section 144 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Penalty u/s 271(1)(b) or 272A(1)(d) for initial AY was upheld and for remaining six AY’s was deleted

Cash received from agricultural income deposited during demonetization-ITAT deleted addition

Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later

Assessee did not appear despite service of notice: ITAT imposed cost of Rs. 5,000

E-Invoicing Software Solutions provided to Indian Company was taxable as “Fee For Technical Services” (FTS) u/s 5 (2)

Allowability of 50% of claimed indexed construction costs due to lack of sufficient evidence

No addition for NRI investment in mutual funds as the same was legitimate

Addition of Rs.19 Lakh ‘unexplained money’ with Golgappa Vendor was remanded back

Ex-Parte Assessment: ITAT Condones 186-Day Delay, Remands Case for Reassessment

NFAC Failed to Consider Submissions: ITAT Remands Matter to AO for Fresh Assessment

Ex-Parte Income Tax Addition: ITAT remands matter to AO

ITAT Directs CIT(A) to Reassess ₹51.20 Lakh Cash Credit

Entire Bank Credit is Business Receipts for Section 44AD Income Estimation: ITAT Chennai

Approval u/s 153D is mandatory, even if it is second round assessment: ITAT Delhi
Explore the latest Section 144 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.
