#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.

Bombay HC allowed Depreciation on Leased Assets as Business Use Requirement Satisfied

Delay Condoned with Cost: ITAT Grants Fresh Chance, Slams Non-Compliance

12.5% Profit on Bank Credits Excessive, Restricted to 4%: ITAT Hyderabad

No Appeal Dismissal u/s 249(4)(b) Without Advance Tax Liability: ITAT Hyderabad

ITAT Mumbai: Faceless Additions Set Aside – Salaried Assessee Deserves Fair Opportunity

ITAT Mumbai: Section 68 Additions Collapse – No “Source of Source” for Firms, Evidence Overrides Suspicion

Income Tax Proceedings Quashed as Notices Sent to Incorrect Email Address

ITAT reduces Section 271(1)(b) Penalty by 50% on Consensus Basis

Accommodation Entry Commission Restricted to 0.5% – Addition Reduced to Actual Involvement

Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity

Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach

Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source

Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification

Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate
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.
