#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 Pulls Up AO for Ignoring Evidence, Sends ₹31.61 Lakh Addition Back for Verification

Opening Loan Balances Not Taxable Again u/s 68: Mumbai ITAT Sends Addition Back for Verification

Only One Surviving Day Left: Mumbai ITAT Quashes Time-Barred Reassessment Notices After Rajeev Bansal Ruling

ITAT Quashes Assessment as DRP Order Upload Date Determined Limitation Period

ITAT Remands Addition Due to Failure to Verify GST Turnover Instead of Bank Credits

Section 263 Upheld as AO Failed to Examine Nature of ₹3.98 Crore Receipt: ITAT Chandigarh

No Specific Charge = No Penalty – ITAT Deletes 270A Penalty for Vague Notice Bonafide Claim

Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151

ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment

TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi

No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance

Foreign Tax Credit Cannot Be Denied for Partial Overseas Return Filing: ITAT Mumbai

Cash Deposits from Tractor Sales Can’t Be Taxed as Unexplained Income: ITAT Ahmedabad

Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore
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.
