#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.
Income Tax
Income Tax
Even in Ex-Parte Assessment, Gross Deposits Can’t Be Taxed as Income: ITAT Remands with Cost
Income Tax
Income Tax
Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption
Income Tax
Income Tax
ITAT Remands Case Due to Lack of Opportunity to Substantiate Bogus Expense Claim
Income Tax
Income Tax
HC Rejects ‘Human Conduct’ Theory: Cash Deposit Explained, Sec 69A Addition & Penalty Quashed
Income Tax
Income Tax
No Penalty When Quantum Deleted: 270A Cannot Survive Without Addition
Income Tax
Income Tax
Stamp Duty vs Actual Value Dispute: ITAT Orders DVO Valuation
Income Tax
Income Tax
ITAT Ahmedabad: No Penalty for Mere Wrong Claim – U/s 271(1)(c) Deleted
Income Tax
Income Tax
ITAT Delhi: No Proper Service of U/s 148 Notice – Entire Reassessment Quashed
Income Tax
Income Tax
Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
Appeal Cannot Be Dismissed for Non-Payment of Advance Tax When No Taxable Income Exists
Income Tax
Income Tax
Non-service of statutory notice prior to initiation of proceedings u/s. 148 not tenable: Matter remitted
Income Tax
Income Tax
Delay in Appeal Condoned Due to Genuine Lack of Awareness by Senior Citizen Assessee
Income Tax
Income Tax
Addition of Entire Bank Credits: ITAT Allows Fresh Hearing Due to Violation of Natural Justice
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.
