#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.

Bank-Repaid Loan Cannot Be Deemed Accommodation Entry Solely on Third-Party Statement: ITAT Ahmedabad

ITAT Mumbai Quashes Section 263 Revision Over Invalid Section 151 Sanction

Ahmedabad ITAT Rejects Borrowed Satisfaction Challenge but Deletes Bogus LTCG Addition

Vendor’s Non-Response Cannot Render Genuine Payment Bogus or Trigger Section 69C: ITAT Kolkata

ITAT Agra Quashes Reassessments on Limitation and Section 153C Jurisdiction

ITAT Bangalore Allows Section 80P Deduction for Bank Interest; Reserve Fund Issue Remanded

8% Income Estimation on Unproved Commission Business Upheld: ITAT Nagpur

ITAT Applies Peak Credit Theory to ₹1.56 Crore Cash Deposits

Government Service Benefits Continue After MSEB Restructuring: ITAT Nagpur

ITAT Kolkata Remands 69C Additions and Quashes Reopening for AY 2019-20

Section 50C Valuation Recomputed on DVO Value for Same Property: ITAT Bangalore

ITAT Bangalore Condoned 537-Day Delay and Allowed Section 80P Bank Interest Deduction

ITAT Chandigarh Quashes Section 263 Revision Over Trademark Depreciation Claim

Stamp-Duty Value Is Not the Final Word: AO Must Refer Valuation to DVO When Purchaser Disputes It
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.
