#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.

Section 144C(13) Compliance Timelines Begin from DRP Directions Upload Date

Writ to evade payment of statutory deposit during pendency of statutory appeal not permissible

Non-granting of personal hearing even after specific request by assessee not justified

Non-Adherence to Section 144B Procedure Renders Assessment Order Invalid: Bombay HC

Absence of Faceless Assessment Invalidates Section 148 notice: P&H HC

Section 148 Notices Invalid Due to Non-Compliance with Faceless Assessment Procedure

Calcutta HC Stays Section 148 Notice in Anup Kumar Case

Calcutta HC Stays Section 148 Notice till disposal of writ petition

Reassessment quashed as reasons supplied to assessee & to higher forum were not same

PCIT expressing different view by invoking section 263 not justified: ITAT Ahmedabad

NFAC and Jurisdictional Assessing Officer hold concurrent jurisdiction: Delhi HC

Delay in filing of an appeal before CIT(A) condoned as sufficient cause shown: ITAT Delhi

Receipts from sale of software license being business income is not taxable in India: ITAT Delhi

GST amount do not form part of receipts for computation of income u/s. 44BB: 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.
