#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.

Leave Encashment Exemption Cannot Be Refused Merely Because Form 16 Omits It: ITAT Pune

Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai

Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad

CIT(A) Must Decide Jurisdiction Before Remanding Reassessment to AO: ITAT Raipur

Buyer’s Denial Alone Can’t Justify Section 69A Addition: ITAT Hyderabad

Section 148A(b) Notice Giving Less Than 7 Days Is Unsustainable: Karnataka HC

Capital Gains Issue Remanded to Verify Rural Agricultural Land Claim: ITAT Chennai

Sections 56(2)(x)(b) & 69 Additions Remanded for Fresh Examination: ITAT Chennai

Assessment Order Valid Despite Initial Absence of DIN if Subsequently Communicated: Karnataka HC

Capital Gains Taxable on Sale Deed Date, Not Receipt of Consideration: ITAT Hyderabad

Section 80PA Deduction Disallowance Remanded for Fresh Adjudication: ITAT Pune

No Capital Gains Without Transfer Under Development Agreement: ITAT Pune

Maximum Marginal Rate Inapplicable to Registered Society: ITAT Hyderabad

Gift from Mother Cannot Be Treated as Unexplained Investment: ITAT Hyderabad
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.
