#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.

Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice

Final Tax Order Set Aside Due to Failure to Issue Draft Assessment in International Transaction Case

ITAT Allows 80P Deduction as Interest Earned from Co-Op Banks Treated as Eligible Income

Penny Stock Addition Deleted – Documentary Evidence Overrides Suspicion

Income Tax Proceedings Quashed as Notices Sent to Incorrect Email Address

Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years

Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification

Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification

Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)

Section 68 Addition deleted due to Established Identity, Creditworthiness & Genuineness

MEIS Export Incentives are Capital Receipts & Not Taxable Under Income Tax: ITAT Ahmedabad

Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval

Revision u/s. 263 upheld as related party expense allowed without detailed verification

No Penalty When Quantum Deleted: 270A Cannot Survive Without 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.
