#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.

Matter remanded back to CIT (A) as there was failure to adjudicate issues u/s 148

ITAT deletes Addition, Applying retrospective Section 56(2)(x)(b) 10% Safe Harbour Limit

Assessee did not appear despite service of notice: ITAT imposed cost of Rs. 5,000

Revision u/s. 263 quashed as enquiry already conducted during assessment: ITAT Ahmedabad

HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions

Non-Compliance with Section 144B Faceless Assessment: Notices & Proceedings invalid

CBDT Cannot Misuse Sections 119, 120 & 144B Powers to Assessee’s Detriment

Temple Trust Exemptions u/s 11 & 12 allowed due to inapplicability of 12A(1)(ba) amendment for AY 2017-18

No proper service and opportunity before CIT(A): ITAT remand matter to CIT(A)

Deduction u/s. 37(1) allowable towards ESOP expense since it is not contingent or notional

New liability fastened after approval of resolution plan would palpably be illegal

Issuance of notice mandatory before an adverse conclusion arrived in assessment order: Madras HC

Calcutta HC Sets Aside Assessment Order for Notice Sent to Unregistered Email, Violating Natural Justice

Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
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.
