#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.

Assessment Held Time-Barred as AO Failed to Comply with Mandatory DRP Timeline

ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C Limitation

Flat Registration for Mortgage Alone Does Not Trigger Section 56(2)(x): Mumbai ITAT

₹10 Lakh Addition Deleted Over Weak Cash Payment for Flat Evidence: Pune ITAT

Mumbai ITAT Deletes 10% Ad Hoc Business Expense Disallowance for Lack of Specific Defects

Calcutta HC Restricts Income Tax Recovery Beyond 20% as Appeal Before CIT(A) Was Pending

Mere Client Code Modification Allegation Did Not Justify Taxing Entire Commodity Purchases

TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered

ITAT Quashes Reassessment as Section 151 Approval Was Not Obtained from Competent Authority

ITAT Quashes Reassessment as Section 151 Approval Was Granted by Wrong Authority

ITAT Deletes Cash Deposit Addition as Source Was Prior Bank Withdrawals

8% Profit Addition Deleted as Revenue cannot Change Consistent Accounting Method: ITAT Delhi

ITAT Deletes TP Adjustment as TNMM Was Consistently Accepted in Earlier Years

Gujarat HC Quashes Assessment as Section 68 Addition Was Made Without Reasons
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.
