#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.

Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai

Reassessment Quashed for Borrowed Belief from ACB Report

Reopening Invalid as JAO Lacked Jurisdiction Under Faceless Scheme

ITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM

Disallowance of Goodwill Depreciation Set Aside Due to Wrong Legal Test

Reassessment for AY 2015-16 Time-Barred After Rajeev Bansal Ruling: ITAT Kolkata

Reassessment Quashed for Invalid Sanction u/s 151: Approval by PCIT Instead of PCCIT Held Void

Bogus Purchase Finding Unsustainable Without Proper Evidence Review

Capital Continuity Proved, ₹10.63 Crore Section 68 Addition Deleted

ITAT Agra Upholds Separate NP Rates: 0.22% (Animal Trading) & 8.7% (Scrap)

Reassessment Order Struck Down for Jurisdictional Defect

ITAT Ahmedabad Upholds ₹2.40 Cr Disallowance u/s 40A(2)(b) for Excess Director Remuneration

ITAT Pune Quashes Section 263 Revision; Upholds 80P Deduction on Bank Interest

Bogus Purchase addition restricted to 10% Despite Entry Operator Statement
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.
