#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.

CSR Grants Are Tied-Up Funds, Not Free Income of Charitable Trust

Reassessment dropped as tax paid on consolidated profit and hence no escapement of income

Wrong Authority Approval Invalidates Reopening Beyond Three Years

Reopening Notice by JAO Invalid After Faceless Scheme

Society-Funded Property in Personal Name Triggers Gift Tax

Section 148A and 148 Notices Quashed for Breach of Mandatory Faceless Procedure

Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)

NFAC Order Quashed for Casual and Non-Application of Mind

Limitation Runs From Statutory Reply Period, Not Actual Reply Date

Ind-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny

Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B

Notice by JAO After Faceless Scheme Invalid: Chennai ITAT Quashes Reassessment

Joint Ownership Below ₹50 Lakh Bars Reopening After Three Years

Section 151(ii) Violation Invalidates Late Section 148 Notices
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.
