#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.
Income Tax
Income Tax
Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
Income Tax
Income Tax
Wrong allotment of two PANs cannot set assessee as non-filer for one PAN as return filed via other PAN
Income Tax
Income Tax
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Income Tax
Income Tax
Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay
Income Tax
Income Tax
Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
Income Tax
Income Tax
Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
Income Tax
Income Tax
Books cannot be rejected without showing defect in books of account maintained
Income Tax
Income Tax
Tax on sale of property belonging to father is not leviable on son
Income Tax
Income Tax
Addition u/s 68 beyond jurisdiction if amount already declared as turnover
Income Tax
Income Tax
Best judgment assessment – Assessing Officer must act honestly
Income Tax
Income Tax
Amount directed to be deposited in PM National Relief Fund for non-appearance before AO & CIT(A)
Income Tax
Income Tax
Penalty u/s. 271(1)(b) not leviable as non-compliance was due to bonafide reasons
Income Tax
Income Tax
Reference to DVO for correct fair market value mandatory if requested by assessee
Income Tax
Income Tax
Without fresh tangible material reassessment of earlier Assessment is unsustainable
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.
