#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.

Income Tax Rule 2BBB Applies Prospectively from AY 2015-16: ITAT Ahmedabad

ITAT Condones Delay in Appeal Filing, Says Delay Explanation Acceptance Should Be Rule

Addition u/s. 69A quashed as nature and source of deposit clearly established: ITAT Nagpur

Cost imposed on assessee for negligence in diligently prosecuting appeal before CIT(A): ITAT Ahmedabad

No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)

Addition confirmed by CIT(A) by passing ex-parte order needs fresh consideration: ITAT Visakhapatnam

Source of capital investment explained hence addition u/s. 68 not sustained: ITAT Visakhapatnam

Revisionary jurisdiction u/s. 263 not invocable when AO took legally plausible view: ITAT Ahmedabad

Action of AO based on High Court decision not erroneous hence jurisdiction u/s. 263 unjustified

ITAT Mumbai Invalidates section 148 Reassessment Due to Wrong Approval

Delay in allotment of shares could not be the basis to treat investment in share application money as Loan in hands of Overseas AE

CBDT notified ACIT/ DCIT as prescribed authority for issuance of notice u/s. 143(2): Delhi HC

ACIT/DCIT has jurisdiction to issue notice u/s. 143(2) of Income Tax Act: Delhi HC

CBDT Circulars Cannot Override Income Tax Act: Punjab & Haryana HC
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.
