#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.

Expense Disallowance Reduced to 10% of Turnover Due to High Estimation

CIT(A) Ignored Evidence on Record – Non-Speaking Order Set Aside

ITAT Upholds ₹80.42 Lakh Cash Addition; 17 Contributors Story Rejected as Improbable

Delay Condoned for Police Official on Special Duty; Appeal Restored for Merits

ITAT Restores ₹15 Crore Cash Addition: CIT(A) Failed to Seek Remand Report & Violated Rule 46A

Section 69 Addition Deleted as Investment Was Fully Recorded in Books

Section 69A Addition Deleted: AO Must Prove Cash Deposit Isn’t Sale Consideration

Appeal Dismissed: No Additional Evidence Filed Under Rule 46A

ITAT: Suspicion Alone Can’t Justify 69A Addition on Agriculturist’s Deposits

ITAT Delhi Allows Section 54 Exemption for Property Purchased in Australia

Assessment Remand Without Deciding Validity Objections Declared Improper

Appeal Against Section 143(1) Intimation Not Barred by Regular Assessment

Revenue’s Capital Gain Estimation Deleted for Ignoring Co-Owners’ Accepted Costs

Jurisdiction Fatal When 148 Notice Is in Name of Deceased Assessee
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.
