#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.

No Tax on Income of company registered in Isle of Man received as principal from its agent in India

Writ Petition Inadmissible if Assessment Order is Appealable: Calcutta HC

TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation

ITAT Directs CIT(A) to Re-Adjudicate with due consideration of evidence & merits

Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed

ITAT deletes Section 273B penalty due to non-receipt of e-assessment notice

Capital Gain Taxable in Year of Land Possession Granted to Developer

Reassessment after 4 years without failure to disclose full & true material facts unsustainable

Notice u/s 153C beyond six Assessment Year from date of recording of satisfaction note is without jurisdiction

HC quashes Posthumous Assessment Order Under Section 148A(b) of IT Act

ITAT Mumbai Imposes Cost of Rs. 5000 on Non-Compliant Assessee

Receipt of architectural design services cannot taxed as FTS or Royalty

ITAT Quashes Penalty u/s 271F for Non-filing of ITR against 82-Year-Old Widow

Addition for cash payment to builder in succeeding AY cannot be made in AY in dispute
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.
