#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.

Best Judgement in cases of Rejection of books of account

Rejection of Books of Accounts is Pre-Requisite As Per Section 145(3) For Making an Assessment Under Section 144

Types of Assessment under Income Tax Act, 1961

Assessment of holding company with notice to subsidiary is invalid

Cascading Effects of Assessment U/S 144 for Partnership Firm

A collective understanding of Assessment Procedures

Assessment U/s. 143(3) despite non compliance of Notices is valid: HC

Section 124(3) stipulates a bar to any contention about lack of jurisdiction of an AO
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.
