#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 263: PCIT Cannot Substitute Opinion for AO’s Enquiry & Plausible View

ITAT Remands ₹99.38 Lakh Appeal as Section 249(4)(b) Applicability Was Not Examined

Assured-Margin Model: Nil Valuation of Real Services Leads to Double TP Adjustment

Pune ITAT Quashes Reassessment Over ₹1.47-Crore Deposits and u/s 80P Addition

ITAT Kolkata Remands JDA Capital Gains Dispute for Fresh Merits Adjudication

Section 263 Cannot Import Later Restrictions into AY 2022-23: ITAT Chennai

ITAT Chandigarh Quashes Time-Barred Section 148 Notice for AY 2015-16

Wrong-Year Capital Comparison Cannot Sustain Section 68 Addition: ITAT Mumbai

Accepted Sales Failed to Rescue Bogus Purchases: Hyderabad ITAT Sustains ₹3.93 Crore Addition

ITAT Deletes ₹81.40-Lakh On-Money Addition for Lack of Evidence

Ignorance Cannot Excuse 689-Day Delay Against Section 263 Order, ITAT Holds

ITAT Corrects ₹3.74-Crore Error & Restores Additions u/s 56(2)(vii)(b), 144 & 147

Section 28 Interest Travels With Land Compensation: ITAT Deletes ₹14.26-Lakh Addition

Sale Price Is Not Capital Gain: ITAT Restores ₹2.10-Crore Addition & ₹69.45-Lakh Penalty
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.
