#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.

Net Agricultural Income Accepted After Tribunal Revises Expense Claim

Penalty u/s 271AAC & 270A Remanded as Quantum Appeal Restored for Fresh Hearing

Compounding Fees for Unauthorized Construction not allowable: ITAT Bangalore

Assessment Remand Without Deciding Validity Objections Declared Improper

Addition Deleted Because Recorded Sales Cannot Be Taxed Again Under Section 68

Reassessment Quashed for Using Section 147 Instead of Mandatory Section 153C

60% Tax Disallowed Because Higher 115BBE Rate Applies Only From AY 2018-19

ITAT Cuts Demonetisation Addition After Finding Books Reliable

Delay Condoned Because Temple Believed Income Was Exempt Under Section 10(23BBA)

Addition Deleted for Lack of Benchmarking: ITAT Rejects Arbitrary TP Adjustments

Chandigarh ITAT Quashes Reopening as Notice u/s 148 Issued by JAO Instead of FAO

Assessment u/s 153A passed with prior approval u/s 153D cannot be revised

Assessment Order Quashed for Ignoring Assessee’s Reply on Section 194Q TDS Issue

Transfer Pricing: Large Turnover Companies Not Comparable to Captive Units: ITAT Bangalore
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.
