#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.

ITAT Delhi Deletes Section 56(2)(viib) Share Premium Addition Based on DCF Valuation

Tenancy Rights Transfer Taxable, Mumbai ITAT Remands FMV Determination to AO

ITAT Hyderabad Allows Section 54F Deduction for 13 Residential Units

Section 68 Inapplicable to Earlier-Year Funds Converted into Preference Shares: ITAT Delhi

Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi

Salary TDS May Eliminate Section 249(4)(b) Advance-Tax Requirement: ITAT Visakhapatnam

ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval, Penalty Deleted

Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC

JAO Cannot Issue Section 148 Notice: P&H HC Strikes Down Section 147A

ITAT Hyderabad Quashes Reassessment for Section 148 Notice Issued on 1 April 2021

ITAT Bangalore Excludes Functionally Different Software Comparables in Transfer Pricing Case

Rent Paid to Earn Subletting Income Deductible Under Section 57: ITAT Delhi

ITAT Condones 163-Day Delay and Remands Section 69A Assessment for Fresh Adjudication

6.2% Stamp Valuation Difference Cannot Trigger Deemed Income Addition: 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.
