#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.

PCIT’s 263 Order Quashed: Goodwill Depreciation Allowed in Slump Sale Acquisition

No Section 69C addition Merely Due to Absence of Farmers’ PAN Details

Bangalore ITAT Quashes ₹2.61 Crore Addition; No Addition Possible Without Even Identifying the Bank Account

ITAT Quashes Reassessment as Final Additions Differed from Recorded Reasons

Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void

ITAT Quashes Reassessment: AO Reopened Case on Wrong Assumption That Assessee Was a Non-Filer

Confirming Party Cannot Be Taxed on Entire Sale Consideration-ITAT Deletes ₹3.27 Crore Addition

Faceless Reassessment Amounting to Best Judgment Assessment Can Be Remitted by CIT(A)

Assessment Quashed for Expanding Scope from one Unit to 119 Apartments Without Section 148A Notice

Bombay HC Quashes Reassessment as Broken Period Interest Deduction Was Already Settled by SC

ITAT Allows Indexation on Construction Cost as Sale Deed Already Contained Building Details

Reassessment Proceedings Held Void as Jurisdiction Was Assumed Beyond Limitation Period

No Double Deduction If Loan-Funded Application Was Excluded Earlier: Bangalore ITAT Allows Trust’s Loan Repayment Claim

No Exempt Income, No Section 14A Disallowance: Bangalore ITAT Deletes ₹43.42 Lakh Addition
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.
