#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 69 Addition Unsustainable After Primary Loan Evidence Furnished: ITAT Delhi

₹25 Lakh Leave Encashment Ceiling Applied for AY 2020-21: ITAT Delhi

Wrong Section 151(ii) Authority Vitiates Reassessment: ITAT Mumbai

ITAT Mumbai Sets Aside Section 263 Revision During IBC Moratorium

ITAT Mumbai Remands Section 68 Loan Addition for Limited Cash Deposit Verification

Section 48 Cannot Borrow Tomorrow’s Price: ₹97 Crore Gain Addition Deleted

Suppressed Turnover Cannot Be Fully Taxed as Income, ITAT Limits Addition to 2%

Calcutta Hc Upholds Ad Hoc Superannuation Fund Contribution for Actuarial Deficit

No Bills Does Not Mean No Building—ITAT Restores Section 54F Claim

Entire Property Value Cannot Be Taxed for Non-Compliance: ITAT Mumbai

ITAT Mumbai Allows Depreciation on Slump Sale Goodwill, Rejects Non-Compete Claim

BDA Site Replacement: ITAT Restores LTCG Claim & ₹46.40 Lakh Payment

ITAT Kolkata Differs on Section 148 Limitation and Refers Reopening Issue to Third Member

ITAT: Two Days to Defend 48 Service Providers Not Fair Hearing; Addition Restored
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.
