#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.

Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits

Addition Remanded Due to Lack of Proper Opportunity

Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition

Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid

AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available

Treating outstanding sub-contract expense as unexplained u/s. 68 without specific reason is not tenable

Delay Condoned ≠ Merits Heard: ITAT Mumbai Remands Faceless Appeal for Fresh Adjudication

Addition u/s. 69A deleted as genuineness of transaction proved and shares sold as ordinary investor

Milk Procurement Incidental to Charitable Object; Section 11 Exemption Allowed

Assessment Order Quashed as Proceedings Continued After Death Without Notice to Legal Heirs

CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance: ITAT Pune

Failure to Scrutinise Exempt LTCG from Penny Stock Justifies Section 263 Action: ITAT Surat

Technical E-Filing Glitches Accepted as Reasonable Cause for Minor Delay

Credit Society Entitled to Full U/s 80P Deduction on Deposit Interest
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.
