#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.

Section 263 Invalid as Presumptive Section 44AD Taxation Requires No Books

CSR Donations Allowed Under Section 80G Because No Express Legal Bar: ITAT Pune

ITAT Mumbai Accepted Ignorance & Accountant’s Default as Sufficient Cause for Delay in Appeal Filing

ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence

Section 54F Deduction Allowed as Investment in Under-Construction Property Treated as Construction

Section 80P(2)(d) Deduction Allowed on Interest from Cooperative Banks: ITAT Amritsar

Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore

AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi

ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted

REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad

Interest on Bank Deposits to Co-op Society is Business Income Due to Statutory Requirement: ITAT Pune

ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred

ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid

Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
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.
