#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.

Chapter X cannot be invoked for making TP adjustment in case of AMP expenses

Capitalized Expense shouldn’t be considered for computation of proportionate TP adjustment

HC quashes income tax demand notice for non-compliance of Section 144B

Section 144B: Faceless Assessment – Violation of Natural justice – Matter remanded back to AO

Assessment invalid if completed without following standard operating procedure

Order passed in variation of procedures prescribed u/s 144B is non-est and bad-in-law

Without fresh tangible material reassessment of earlier Assessment is unsustainable

Setting up of Units under section 144B(3) of Income-tax Act, 1961

Faceless Assessment E-Portal Closed without Notice… Steps ahead

Opportunity of hearing to be provided to assessee in case of variation in demand order

AO cannot deny opportunity of hearing through video conference in Faceless Assessment

Gujarat HC set-aside Assessment order passed in violation of principles of natural justice

HC quashed Order passed without issuing SCN/draft assessment order

HC set-aside order as assessee not able to file reply due to technical glitch on portal
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.
