#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.

Lower GP Alone Cannot Justify Profit Estimation Without Rejection of Books: ITAT Mumbai

BDA Site Replacement: ITAT Restores LTCG Claim & ₹46.40 Lakh Payment

ITAT Mumbai Deletes Section 68 Addition Where Third-Party Material Lacked Transaction Nexus

ITAT Kolkata: CIT(A) Cannot Remand Assessment Not Made Under Section 144

ITAT Kolkata Differs on Section 148 Limitation and Refers Reopening Issue to Third Member

ITAT Remands ₹99.38 Lakh Appeal as Section 249(4)(b) Applicability Was Not Examined

ITAT Kolkata Remands JDA Capital Gains Dispute for Fresh Merits Adjudication

ITAT Delhi Upholds LIBOR Plus 300 Basis Points for Foreign-Currency Loans

ITAT Indore Remands Agricultural Land Capital Gains Dispute for De Novo Adjudication

ITAT Chandigarh Quashes Time-Barred Section 148 Notice for AY 2015-16

ITAT Corrects ₹3.74-Crore Error & Restores Additions u/s 56(2)(vii)(b), 144 & 147

Sale Price Is Not Capital Gain: ITAT Restores ₹2.10-Crore Addition & ₹69.45-Lakh Penalty

₹1.09-Crore Cash Addition u/s 69A Remanded; Penalty u/s 271AAC Falls

Kirana Cash Deposits During Demonetisation Not Unexplained u/ss 68 & 69A: ITAT Chandigarh
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.
