#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.

Section 14A Disallowance Recomputed After Mutual Fund Exclusion

Addition Set Aside for Lack of Cross-Examination Opportunity

Reassessment Quashed for Wrong Approval Under Section 151

Accommodation Entry Allegation Rejected for Want of Proof

Section 69 Addition Quashed Because Housing Loan Explained Source

Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal

Reimbursement Transactions Remanded for De Novo TP Examination

Reassessment for A.Y. 2015–16 After 1 April 2021 Void: Bombay HC

ITAT Visakhapatnam Quashed Reassessment as Notice Was Issued by Wrong Authority

AY 2015-16 Reassessment Void as Post-2021 Notices Are Time-Barred

Third-Party Survey Alone Can’t Justify ₹17.50 Lakh Addition

Cash Deposits Added as Unexplained Income Because Sales Bills Were Not Examined

No Proof of On-Money, ₹1.52 Cr Buyer Addition Deleted

Post-2022 Reassessment Fails for Ignoring Faceless Procedure
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.
