#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.

Mere Four Days to Respond to IT Act Section 148A(b), SCN Deemed Invalid

Cash Deposited out of Earlier Withdrawal is not Undisclosed Income: ITAT

Addition for difference in property value: ITAT directs readjudication

No addition on account of Royalty Income received by UK Telecom Company from Indian Telecom Company for rendering roaming services to customers abroad

ITAT Restores Unexplained Investment Addition Due to Assessee’s COVID-19 Data Challenges

HC Reverses 2016 Ex-Parte Order: Impacts of Best Judgment Assessment

Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act

Mechanical issuance of notice u/s 148 of the Income Tax Act is unsustainable

Addition u/s. 68 unsustainable as genuineness of depositors proved

DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified

Amendment to provisions of section 50C(1) is retrospective in nature

‘Non-cooperative attitude’ alone cannot justify penalties: ITAT Delhi

No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard

ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
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.
