#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.

Liquor Trader’s Cash Deposits & Purchases Cannot Be Taxed Twice: ITAT Bangalore

Interest from Co-operative Banks Eligible for Section 80P(2)(d): ITAT Remands for Limited Verification

Cash Deposits of Mobile Recharge Distributor Not Unexplained: ITAT Upholds Deletion of ₹1.95 Crore Addition

Mere Claims of Cheque Discounting Insufficient to Explain Bank Credits: ITAT Surat

Interest Paid to Earn Interest Is Allowable: ITAT Allows Section 57(iii) Deduction Despite Ex-parte Assessment

Cash Withdrawals from Disclosed Bank Accounts Not Unexplained: ITAT Mumbai

CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar

No Rule 46A Violation Where AO Ignored Remand Opportunities: ITAT Dehradun

Only Profit in Brokerage Receipts Taxable, Not Gross Amount: ITAT Hyderabad

Cash Deposits of Vodafone Distributor Taxable on Estimated Basis @8%: ITAT Pune

Section 69A Addition Cannot Be Challenged Through 154 Rectification: ITAT Indore

Demonetization Cash Deposits Accepted as Genuine Business Receipts

Dividend Income Cannot Be Treated as Unexplained Cash Credit: ITAT Delhi

ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
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.
