#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.

Goodwill Amortisation Not an Operating Expense Under TNMM: ITAT Delhi

Mumbai ITAT Deletes ₹14 Lakh Accommodation Entry Addition; Search Report Alone Insufficient

Chennai ITAT: Agricultural Income Claim Restored for Fresh Opportunity

Bangalore ITAT Allows AOP Trust to Carry Forward and Set Off Losses Despite No Section 12A Registration

Delhi ITAT Deletes Section 68 Addition on Opening Loan Balance, Cancels Penalty

Mumbai ITAT Deletes ₹35.60 Lakh CCM Addition; Investigation Wing Information Alone Not Enough

Bangalore ITAT Allows Section 80P Deduction on Bank Interest, Distinguishes Totgars

Facts of One Assessment Year Cannot Be Used for Another: Orissa HC

Section 263 Invalid Where AO Adopted Plausible View on Bogus Purchases: Gujarat HC

Section 68 Not Applies to Journal Entries for Share Capital Received Later: Kolkata ITAT

ITAT Grants Presumptive Taxation Under Section 44ADA for Bitcoin Referral Commission

Entire Bank Credits in Bogus Billing Business Cannot Be Taxed as Income: ITAT Ahmedabad

Delhi ITAT Quashes Reassessment as AO Made No Addition on Reopening Ground

Pune ITAT Restores Section 40(a)(ia) Disallowance for Fresh Adjudication on Section 194Q TDS Liability
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.
