#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.

Renewal of Fixed Deposit Not Unexplained Investment: ITAT Delhi Deletes Addition

ITAT Allows 80P(2)(d) Deduction on Interest from Co-op Bank Deposits to Co-op Society

ITAT Pune: Profit on Sale of Agricultural Land Not Automatically Business Income – Intent of Purchase Must Be Examined

ITAT Chennai Remands Case Over Unexplained Cash Deposits for Fresh Hearing

₹8.84 Cr Addition Deleted as ATM Cash Mistakenly Linked to Employee’s PAN

Reopening Validated: Dual PANs & Huge Cash Deposits Are Tangible Material

ITAT Dehradun Quashes Section 271(1)(c) Penalty for Non-Specific Charge

Assessment Void Ab Initio: ITAT Deletes Addition on Non-Existent Entity

Ex Parte Order Set Aside: ITAT Remands Case with Rs.50,000 Cost for Non-Compliance

Unexplained investment in house upheld – Loans from relatives not proved: ITAT Delhi

Ex-parte Assessment Set Aside for Fresh Adjudication: ITAT Upholds CIT(A)’s Power u/s 251(1)(a)

Partial Relief on Cash Deposits – ITAT Agra Accepts Loan Recovery & Past Savings as Explained Sources

ITAT Deletes ₹2 Lakh Demonetisation Cash Addition Citing CBDT Instruction

Section 271B Penalty Automatically Lapses When quantum assessment set aside
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.
