#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.

Revision u/s. 263 not sustained as possible alternative view taken by AO

Flat Received on Tenancy Surrender Not Taxable U/s. 56(2)(x) & Section 54F Exemption allowed

No digital/physical signatures of approving authority – Section 148 notice quashed

Reassessment u/s. 148 after four years untenable as full and true material facts disclosed

Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld

ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO

Revision Under Section 263 Validity Questioned Due to Incomplete Inquiry before Calcutta HC

Delay Condoned & STCG Addition Deleted – No Capital Gain Where Sale = Cost (Parity with Co-owner)

Sec 56(2)(vii)(b) Addition on Stamp Duty Value – Ignoring Co-ownership DVO Request, ITAT Remands

ITAT Delhi Sets Aside Assessment as Faceless Jurisdiction Was Assumed Prematurely

ITAT Deletes Section 56(2)(x) Addition as Property Agreement Predated Provision

Reassessment for Pre-CIRP Period Quashed as Resolution Plan Bars Fresh Tax Proceedings

ITAT Allows Penny Stock LTCG Claim for Failure to Disprove Documentary Evidence

ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee
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.
