#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
ITAT Mumbai – Addition U/s 56(2)(vii)(b) Deleted as Stamp Value Difference within 10% Tolerance Band
Income Tax
Income Tax
ITAT Mumbai – Reassessment Quashed Following Bombay HC Order; Invalid Section U/s 151 Vitiates Entire Proceedings
Income Tax
Income Tax
ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
Income Tax
Income Tax
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
Income Tax
Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
Income Tax
Income Tax
Reassessment notice u/s 148 quashed – Income below ₹50 lakh wrong sanctioning authority – ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld
Income Tax
Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax
Income Tax
ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
Income Tax
Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Income Tax
Income Tax
Telangana HC Dismisses Writ as Section 139(8A) Bars Updated Return During Pending Assessment
Income Tax
Income Tax
Delhi HC Dismissed Reassessment Challenge: Factual Disputes Must Be Decided by AO
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.
