Income-tax amendment removes reference to section 144 from arm's length price rule in section 165, effective April 2026. The amendment omits the reference to section 144 from subsection (7) of the provision governing determination of the arm's length price in the Income-tax Act, 2025, thereby changing the statutory interaction between the arm's length pricing rule and the referenced provision; it takes effect from 1 April 2026.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax amendment removes reference to section 144 from arm's length price rule in section 165, effective April 2026.
The amendment omits the reference to section 144 from subsection (7) of the provision governing determination of the arm's length price in the Income-tax Act, 2025, thereby changing the statutory interaction between the arm's length pricing rule and the referenced provision; it takes effect from 1 April 2026.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.