#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.

Aggregate annual receipts below specified limit hence exemption u/s. 10(23C)(iiiad) cannot be denied for belated return

ITAT Chennai Remands ₹6.16 Cr Cash Deposit addition Case for Fresh Adjudication

Charitable Trust Granted Another Hearing by ITAT Patna on Penalty Dispute

Unexplained Cash Deposits: Mumbai ITAT Upholds Addition for Assessee with Multiple PANs

NRI Bank Deposit through Foreign Remittance Not Taxable Income: ITAT Jaipur

Assessment u/s. 144 by Additional CIT without order u/s. 120(4)(b) is invalid

Best judgement assessment without hearing opportunity is not sustainable: Matter remanded

Non-Compliance due to Overseas Employment & Family Care: ITAT Restores Case for Reassessment

Section 68 Unsecured Loan Additions deleted: Identity, Creditworthiness & Genuineness Proven

ITAT Condones Appeal Delay Due to Taxpayer’s Illiteracy & Consultant’s Negligence

ITAT Directs Re-Adjudication; Non-Payment of Advance Tax Not Sole Ground for Appeal Dismissal

20th Proviso to section 10(23C) applies prospectively hence denial of exemption u/s. 10(23C)(vi) not justified

ITAT Amritsar Deletes Rs. 4.72 Lakh Cash Deposit Addition for Senior Citizen

Appeal dismissed as withdrawn post initiation of proceeding under Vivad Se Vishwas Scheme
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.
