#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.

Accepting additional evidence and granting relief u/s. 10(26AAA) by CIT(A) without hearing AO not justifiable

Loan Between Holding & Subsidiary Due to Commercial Expediency is Outside Deemed Dividend Scope

Voluntary donations received by registered trust are capital receipts: ITAT Ahmedabad

Reopening u/s. 147 based on invalid reasons recorded by AO cannot be sustained: ITAT Hyderabad

Income declared under PMGKY needs verification hence matter of unexplained money u/s. 69A remitted

ITAT Remands Ex-Parte Order for Lack of Hearing Opportunity

Arm’s Length Price of assets purchased from AE needs re-verification: Matter remitted

ITAT Confirms Section 69 ₹4.1 Crore Addition for Unexplained Investment

ITAT Chennai restricts Income Addition to 25% of Unexplained Cash Deposits

Additions on Both Asset & Liability Side Violate Taxation Principles: ITAT Ahmedabad

ITAT Condoned Delay, Orders Fresh Adjudication in ₹47 Cr Tax Dispute & Penalty Case

Section 69 Addition Unsustainable Without Evidence Beyond Accused’s Confession

No Penalty for Audit Delay Due to Partner Death: ITAT Cochin

Reassessment proceedings based on incorrect information liable to be quashed
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.
