#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.

ITAT Deletes Addition Based on AIR Property Data as Assessee’s Evidence Remains Unrebutted

No digital/physical signatures of approving authority – Section 148 notice quashed

Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists

Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)

Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation

ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period

Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai

Delay Condoned & STCG Addition Deleted – No Capital Gain Where Sale = Cost (Parity with Co-owner)

ITAT Raipur Quashed ₹17 Crore Addition as AO Misread Facts on Bad Debt Deduction

Reassessment for Pre-CIRP Period Quashed as Resolution Plan Bars Fresh Tax Proceedings

ITAT Allows Penny Stock LTCG Claim for Failure to Disprove Documentary Evidence

ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee

Bank Deposits Treated as Business Receipts – ITAT Upholds Deletion of ₹1.71 Cr Addition u/s 69A

ITAT Chennai: 60% Tax U/s 115BBE Not Applicable for AY 2017-18 Transactions Prior to 01-04-2017
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.
