#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.

Misrepresentation on Email Communication—Ex-Parte CIT(A) Order Set Aside with ₹10,000 Cost

Commission Rationalised to 0.40% on Sales/Purchases & 0.50% on Loans by ITAT Mumbai

Penny Stock Allegations Rejected: ₹1.25 Cr & ₹1.53 Lakh Additions Deleted

Automated Allocation Mandatory for Income Tax Reassessment Notices: Jharkhand HC

Section 148 Notice by JAO Quashed, Faceless Assessment Applies from Notice Stage

Madras HC Quashes Income Tax SCNs, Notes Active Email Use; Imposes ₹50,000 Cost

Orissa HC Rejects Faceless SOP Breach Claim, Directs Taxpayer to Use Statutory Appeal Route

ITAT Deletes Section 69A Addition for Bank Deposits from Liquor Receivables

CIT(A)’s Deletion of Rs. 25.24 Cr u/s 68 Upheld as AO Accepts Cash Sales in Remand Report

Reopening of assessment for wrong year is illegal and unsustainable

ITAT Mumbai Deletes ₹1.26 Cr Income Addition for Lack of Income Character

TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed

ITAT Deletes ₹2.5 Cr Addition After Verifying Loan Trail; Penalty u/s 271(1)(c) Reconsidered

Product-Owning Companies Excluded from TP Analysis: Tribunal Refines Comparable Selection
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.
