#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.

ALP Cannot Be Determined at Nil Without Comparable Analysis: ITAT Ahmedabad

Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification

Bangalore ITAT Slams Flip-Flop by AO; Grants Full 80P Deduction Including Bank Interest to Credit Co-operative Society

Income Tax Demand Quashed as Resolution Plan Extinguished Pre-CIRP Tax Dues

Full Leave Encashment Exemption Allowed as Revised ₹25 Lakh Limit Covered Claim

Section 68 Addition Sent Back for Reconsideration Due to Incomplete Examination of Loan Evidence

ITAT Nagpur Quashes Reassessment as Notice Was Issued to Deceased Assessee

ITAT Deletes Section 69C Addition as System-Generated Import Data Differences Were Not Real Expenditure

Section 148 Notice Invalid as It Was Served After Limitation Period: ITAT Mumbai

Form 26AS Receipts Cannot Be Taxed Without Proper Reconciliation: ITAT Nagpur

Exempt income expenses must be strictly excluded from book profits to compute MAT

ITAT Agra Quashes Reassessment as Actual Escapement Was Below Rs. 50 Lakh Threshold

ITAT Orders Recalculation of Section 270A Penalty Due to Wrong Under-Reported Income Computation

Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai 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.
