#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.

Delhi ITAT Deletes Penny Stock Addition; Suspicion Can’t Replace Evidence

WhatsApp Chats Accepted as Evidence, On-Money Addition Limited to 25%: ITAT Mumbai

Leave Encashment Exemption Cannot Be Refused Merely Because Form 16 Omits It: ITAT Pune

Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai

CIT(A) Must Decide Jurisdiction Before Remanding Reassessment to AO: ITAT Raipur

Buyer’s Denial Alone Can’t Justify Section 69A Addition: ITAT Hyderabad

AO Cannot Demand Proof Once Bad Debt Is Written Off: ITAT Mumbai

Assessment Order Treated as Fresh SCN; Demand Quashed: Karnataka HC

Capital Gains Issue Remanded to Verify Rural Agricultural Land Claim: ITAT Chennai

Sections 56(2)(x)(b) & 69 Additions Remanded for Fresh Examination: ITAT Chennai

Section 68 Addition Deleted & TP Comparables Included as Evidence Supported Claims: ITAT Mumbai

Technical Glitch in Form 26A Filing Cannot Trigger Section 40(a)(ia) Disallowance: ITAT Bangalore

Reassessment Quashed as New Allegations Exceeded Section 148A Proceedings: Karnataka HC

Faceless Assessment Quashed for Granting Only 2 Days to Reply: Karnataka HC
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.
