#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 for Unsecured Loans Not Automatic Merely for Section 68 Addition: ITAT Bangalore

Bangalore ITAT Slashes Estimated Profit from 15% to 7% – Best Judgment Assessment Cannot Be a “Blind Guess”

ITAT Quashes TP Assessment Orders as Consequential Orders Were Passed Beyond Limitation Period

Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings

Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi

Unregistered Sale Agreement Can Qualify for Section 54 Relief: Hyderabad ITAT

U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income

Accrued Income Cannot Be Deferred Just Because Receipt Is Delayed – ITAT Upholds Taxability on Mercantile Basis

Section 56(2)(x) not Apply to Redevelopment Flats as Transaction Is Exchange of Existing Rights

Bombay HC Quashes Reassessment Due to Approval by Wrong Authority

ITAT Surat Upholds Taxation of Only Commission Income in Cheque Discounting Case, Deletes ₹3.15 Crore Section 68 Addition

No Natural Justice Violation if Multiple Opportunities Given: Telangana HC

ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision

ITAT Grants Partial Relief in Demonetization Cash Deposit Case Due to Senior Citizen Status
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.
