#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.

AO Misconstrued Directions by PCIT, ITAT Kolkata Directs Re-adjudication

Expenditure u/s 37(1) should be disallowed to the extent not in line with existing business

Demonetization Deposits Not Subject to Section 69A addition if Source Explained

ITAT Grants Additional Opportunity to prove Demonetization Cash Deposit source

Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later

HC Sets Aside Income Tax Order Due to Technical Glitch Preventing Petitioner’s Participation

Income determination in assessment cannot dictate filing of ITRs: ITAT Quashes section 271F Penalty

HC should not scrutinize an order of ITSC as an appellate court: Bombay HC

Reassessment of completed assessment Without Incriminating Material Untenable: Delhi HC

Assessee can challenge jurisdiction of authority issuing assessment order within a month

Kerala HC allows Alka Ventures Appeal on Condition of ₹12 Crore Advance Tax deposit

Ex-Parte Order Remanded for Denial of Proper Opportunity: Mumbai ITAT

Share capital/premium cannot be added to income for mere non-compliance of summons by subscribers

Kerala HC dismisses writ petition citing availability of an alternative remedy
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.
