#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.

No additions on account of consultancy receipts and alleged unexplained investments

Double addition flagged: ITAT gives vegetable trader one more chance-with cost

Name doesn’t decide 80P: ITAT allows deduction based on actual activities

Section 263 Invalid as Presumptive Section 44AD Taxation Requires No Books

ITAT Mumbai Accepted Ignorance & Accountant’s Default as Sufficient Cause for Delay in Appeal Filing

ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence

Tax Audit Mandatory Even for Exempt Income if Turnover Threshold Crossed: ITAT Kolkata

Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar

Section 54F Deduction Allowed as Investment in Under-Construction Property Treated as Construction

Understanding Section 145(3): Best Judgment Assessment & Powers of AO

Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay

Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore

ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted

ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
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.
