#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.

Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty

Gujarat HC Quashes Time-Barred Section 148 Notice Post-TOLA

Tribunal Allows Appeal After Finding Delay Not a Valid Ground for Dismissal by CIT(A)

Reassessment Quashed for Issuing Section 148 Notice Through Wrong Authority

Section 148 notice issued by a JAO instead of FAO is without jurisdiction: ITAT Chandigarh

CSR Payments to Approved Charities Qualify for Section 80G – Tribunal Reiterates

Faceless Assessment Scheme Not Applicable to Issuance of Section 148 Notices: Gujarat HC

ITAT Allows Section 54 Deduction despite Registration Delay as Payments Made in Time

Uncorroborated 132(4) Statement Can’t Tax a Genuine Donation

Excise Incentive Treated as Capital Receipt Because Purpose Was Industrial Development

Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action

Section 148 Notice Without Jurisdiction Renders 263 Unsustainable

CIT(A) Cannot Hide Behind PCIT’s 263 Order – Independent Application of Mind Mandatory

Bogus Purchases: Only 2% Profit Taxable Due to Accepted Sale
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.
