#Section 144B
Log in to FollowLatest Section 144B updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

IPO Financing Explains Source of Investment: ITAT Remands Section 69 Addition for Verification

ITAT Kolkata Deletes ₹79.79 Lakh TP Adjustment on Pass-Through AE Purchases

₹4.70 Crore Bank Deposits Remanded for Fresh Examination by ITAT Hyderabad

ITAT Nagpur Allows Section 54F Deduction Where Company Property Was Not Assessee’s Own

Interest on Assets Held for Sale Allowed u/s 36(1)(iii): ITAT Bangalore

Spelling Error Can’t Make Eucalyptus Sale Bogus Without Enquiry: ITAT Chandigarh

ITAT Surat Deletes Penny-Stock Addition for Lack of Evidence Linking Assessee to Price Manipulation

Subsequent Section 143(1) Intimation Void After Scrutiny Commences: ITAT Bangalore

Section 148 Notice Issued Beyond Two-Day Surviving Limitation Quashed: ITAT Rajkot

Section 148 Notice Invalid Where Section 151 Approval Came From Wrong Authority: ITAT Amritsar

Redevelopment PAA Was Consideration for Surrender of Tenancy Rights: ITAT Mumbai

Section 54GB: ITAT Allows ₹1.48 Crore Startup Investment Deduction, Rejects ₹50 Lakh Cap

ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval Beyond Three Years

ITAT Delhi Directs Consistent Relief on ₹50.20-Lakh Transfer Pricing Adjustment
Explore the latest Section 144B 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.
