#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 Quashes Reassessment for Non-Supply of Material Under Section 148A

ITAT Delhi Quashes Reassessment Where Escaped Income Was Below ₹50 Lakh Threshold

ITAT Applies ₹200 Crore Turnover Filter, Revises TP Comparables: ITAT Chennai

8% Income Estimation on Bank Credits Upheld for Lack of Evidence: ITAT Hyderabad

Cash Deposits Already Offered Under Section 44AD Can’t Be Taxed Again Under Section 69A: ITAT Hyderabad

CSR Donations Eligible for Section 80G Deduction; Belated Form 67 Can’t Defeat FTC: ITAT Mumbai

Consequential Assessment Void After Section 263 Order Is Set Aside: ITAT Mumbai

Section 147 Assessment Set Aside as ITO Lacked Pecuniary Jurisdiction: ITAT Delhi

Assessment Order Enhaning Addition Without Opportunity Quashed: Bombay HC

Assessment Order Comes Into Effect Only Upon Signing, Not Drafting: Bombay HC

Section 148 Notice Emailed on 1 April 2021 Can’t Be Treated as Issued on 31 March: Bombay HC:

Pune ITAT Quashes Reassessment as Section 148A(b) & 148A(d) Reasons Differed

Section 270A Penalty Deleted for Failure to Specify Under-Reporting or Misreporting: ITAT Ranchi

Section 54 Relief Can’t Be Denied Merely Due to Section 50C Addition: Pune ITAT
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.
