#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.

Section 50C/56 10% Property Valuation Tolerance Applies Retrospectively: ITAT Agra

No Plot, No Profit, Still Taxed :When AO Shoots the Wrong Person: Middleman Dragged into 56(2)(ix) Tax Trap

ITAT Ahmedabad Restores ₹14.39 Cr Addition Case for Fresh Assessment

Additions Based on Bank Credits Without Verification Unjustified – CIT(A)’s Factual Findings Upheld

No Capital Gains Tax on JDA Execution Until Land Possession Is Handed Over

Don’t Add Purchases Based on GST Portal Data Alone: ITAT Remands for Full Reconciliation

No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law

No addition based solely on a third-party document denied by assessee

Final assessment order time barred in terms of section 144C(13) of Income Tax Act

Faceless AO Ignored Evidence of Family Funding – Tribunal Restores Justice for Homemaker

Income Tax reassessment order was quashed for delay in issuing sec.143(2) notice

Jurisdictional AO Cannot Issue Notice u/s 148 After Faceless Mandate: ITAT Delhi

Telangana HC Directs Fresh Income Tax order considering Resolution Plan Approval

Section 148 Notice Beyond 7-Day Grace Period Void: ITAT Delhi Quashes Reassessment
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.
