#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.

Assessment Order Quashed Due to Issuance in Name of Non-Existent Amalgamated Entity

Section 263 Revision Quashed Due to Pending Appeal on Same Issue Before CIT(A)

Section 148 notice issued beyond statutory six-year limitation period is invalid: Bombay HC

Reassessment Notice for AY 2015-16 Quashed as Time-Barred Due to Post-1st April 2021 Issuance

Time-Barred Assessment Order – ITAT Bangalore Strikes Down TP Addition

CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction

Section 56 & 69 Additions deleted After Reassessment Proceedings Quashed

Section 69C Addition unsustainable if expenditure is recorded & source explained

Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding

GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation

ITAT deletes addition of unexplained income as cash deposit evidence was furnished

ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction

U/s 80P relief on bank interest: ITAT follows Tumkur, rejects Totgars

Double addition flagged: ITAT gives vegetable trader one more chance-with cost
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.
