#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.

Interest on Bank Deposits Also Qualifies for Section 80P Deduction: Bangalore ITAT

ITAT Bangalore Allows Section 80P Deduction on Co-operative Bank Interest and Reserve Deposits

AO Cannot Demand Negative Proof for Section 270AA Immunity: Delhi HC

Section 263 Revision Partly Sustained for Unexamined Interest Capitalisation: ITAT Mumbai

Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra

Karnataka HC Quashes Ex Parte Reassessment and Restores Proceedings for Fresh Response

Section 69A Addition Cannot Come as a Surprise in Final Assessment: Karnataka HC

Section 263 Revision Valid for Partial Bogus Purchase Addition: ITAT Delhi

30% Ad Hoc Purchase Disallowance Without Evidence Deleted by ITAT Agra

AO Must Dispose Reopening Objections Before Reassessment: ITAT Mumbai

Assessee’s Non-Compliance Cannot Cure Section 144B Violation: ITAT Mumbai

Mumbai ITAT Allows ₹8.80 Crore Section 54F Exemption Despite Wrong Section 54 Claim

Karnataka HC Quashes Reassessment for Notices Sent to Secondary Email and Old Address

Chennai ITAT Restores ₹1.47 Crore Cash Deposit Dispute for Fresh Examination
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.
