#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.

No Section 263 Action on Debatable Penny Stock LTCG After Full AO Probe: ITAT Mumbai

Interest on Borrowed Capital Forms Part of Cost of Acquisition: ITAT Chennai

Income Tax Assessment Quashed as Final Order Was Passed Beyond Statutory Limitation: ITAT Delhi

Excess Income Tax Refund Set-Off Against Disputed Penalty Impermissible: Bombay HC

Section 263 Upheld for Inadequate Check on Political Donations

Section 263 Cannot Replace AO’s View on Reopening Issues

DDT on Foreign Dividends Restricted to Treaty Rate Due to DTAA Override

Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad

No Opportunity of Hearing: ITAT Lucknow Remands Section 69A Addition

General Power of Attorney cannot be treated as JDA for taxing capital gains

Reassessment Quashed for Want of Proper Approval Under Section 151

Gujarat HC Quashed Income Tax Assessment Order for Ignoring Reply to SCN

Ad-hoc 20% Profit Estimate Set Aside; ITAT Restricts GP to 5% in Milk Trading Case

Reopening Beyond 3 Years Quashed for Want of Proper Section 151(ii) Sanction from Pr. CCIT
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.
