#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.

893-Day Delay Condoned; Cash Deposits Can’t Be Split Arbitrarily – Profit Estimated at 6%

Reopening Quashed Due to Total Non-Application of Mind

Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid

Estimation of Net Profit Mandatory Once Books Are Rejected

Interest on trade receivables to be computed by applying LIBOR based rate

Delay Condoned ≠ Merits Heard: ITAT Mumbai Remands Faceless Appeal for Fresh Adjudication

Amended Section 115BBE Rate Not Applicable Retrospectively on Section 69A Addition

Section 144 Assessment Quashed for Failure to Issue Mandatory Section 143(2) Notice

Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions

Six Years of Reassessments Remanded for De-Novo Consideration

ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions

Capital Gains Addition Set Aside for Denial of Fair Opportunity

Profit Mismatch Between Audit Report and Return Validly Revised

Proportionate Method Applied to Partly Accept Agricultural Income
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.
