#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.

Bogus Purchase addition restricted to 10% Despite Entry Operator Statement

ITAT Mumbai Restricts Bogus Purchase Addition to 6%; Full 69C Disallowance Set Aside

Section 148 Notice Invalid for Breach of Faceless Reassessment Scheme

Indexed Cost of Land Cannot Be Denied on Presumption: ITAT Hyderabad

ITAT Quashes Reassessment for Shifting Allegation from Shares to Bogus Purchases

Technical Lapse Ignored: ITAT Upholds Section 11 Exemption Despite Late 10B

Ad-hoc Disallowance Capped at 8% for Estimation Without Rejecting Books

Reassessment Quashed: Undated PCIT Approval Invalid u/s 151

Reassessment Quashed for Non-Issuance of Mandatory Section 143(2) Notice

148 Notice for AY 2015-16 Time-Barred After Rajeev Bansal – Reassessment Quashed

Belated Return Under Section 148 Still Requires 143(2) Notice: ITAT Delhi

Reassessment Quashed as Section 148 Notice Issued by Wrong Authority: ITAT Chandigarh

ITAT Mumbai Quashes Reassessment & Allows Section 80GGC Deduction on Political Donation

Accommodation Entry Case: Reassessment Beyond 3 Years Invalid Without Proper Sanction
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.
