#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.

ITAT Indore Deletes Addition for Property Investment, Accepts Loan from Brother & Wife’s Payment as Sources

Section 44AD Applies to Retail Business; Gross Deposits Taxable at 8% as Net Profit

Addition merely based on loose paper and documents not sustainable

ITAT Lucknow Sets Aside CIT(A) Order for Lack of Fair Hearing

ITAT Deletes Rs. 2.97 Crore Bogus Expense Disallowance, Upholds 10% for Lack of Records

ITAT Condones 45-Day Delay, Favors Substantial Justice Over Technicalities

Assessee should file a return and then seek reasons for reopening: Madras HC

ITAT Ahmedabad orders Fresh Assessment on FD Interest from Land Compensation

Filing of cross objection before High Court is not maintainable

AO Cannot Add Income on New Grounds if Original Grounds Fail: ITAT Jaipur

Recording interest on loan on cash basis due to financial distress at end of borrower is justifiable

ITAT Pune Deletes ₹1.02 Cr Addition as Income Taxed in Husband’s Hands

ITAT Pune Remands TDS Discrepancy Case for Reassessment

No Penalty U/S 271(1)(b) for Non-Compliance During Covid-19 Due to Reasonable Cause
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.
