#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.
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA & Ashish Agarwal: ITAT Upholds Quashing
Income Tax
Income Tax
Section 56(2)(x): Stamp Value on Booking Date to Apply – ITAT Deletes Addition
Income Tax
Income Tax
Section 68 Additions Fail: Documentary Evidence Cannot Be Ignored Without Enquiry
Income Tax
Income Tax
Penalty U/s 272A(1)(d) Deleted: Reasonable Cause Subsequent Compliance Accepted
Income Tax
Income Tax
Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
Income Tax
Income Tax
Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce
Income Tax
Income Tax
Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Income Tax
Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
Income Tax
Income Tax
U/s 80P Deduction Denied for Belated Return Post-2018 Amendment – ITAT Hyderabad Upholds Disallowance
Income Tax
Income Tax
LTCG Addition Deleted as No Evidence Linking Assessee to Penny Stock Manipulation: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
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.
