#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
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax
Income Tax
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Income Tax
Income Tax
ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
Income Tax
Income Tax
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Income Tax
Income Tax
ITAT Deletes Addition as Booked Flats Without Enforceable Agreements Cannot Trigger PCM Revenue
Income Tax
Income Tax
Wrong Email Leads to Missed Notices; ITAT Delhi Orders Fresh Opportunity Before AO
Income Tax
Income Tax
ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits
Income Tax
Income Tax
Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
Income Tax
Income Tax
Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter
Income Tax
Income Tax
For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
Income Tax
Income Tax
Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability
Income Tax
Income Tax
No Artificial Split of Bank Credits; Entire Deposits Treated as Business Receipts @ 4%
Income Tax
Income Tax
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Income Tax
Income Tax
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
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.
