#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.

Bombay HC Quashes ₹103 Crore Addition in AIF Assessment

Invalid Reassessment Notice by JAO Renders 263 Revision Non-Est: ITAT Chennai

Cash Deposits from Business Sales Can’t Be Taxed Again as Unexplained Money: ITAT Kolkata

AO’s Plausible View Cannot Be Replaced by PCIT’s Suspicion – ITAT Quashes Revision

Genuine Purchases Cannot Be Disallowed for Non-Response of Suppliers: ITAT Chennai

Advance receivables qualify as application of income u/s 11(2): ITAT Chandigarh

Matter restored as excess sugarcane price and sale of sugarcane at concessional rate needs fresh consideration

ITAT Upholds Deletion of Section 68 ₹1.5 Cr Unexplained Cash Credit addition

ITAT Sets Aside Penalty Order as core quantum appeal was pending

54F Deduction Allowed on Gain from Sale of Jewellery Inherited Through Will

PCIT Cannot Revise Assessment U/s 263 for Different View on Agricultural Income

Revision u/s 263 upheld as AO failed to make necessary enquiries: ITAT Pune

Where non-submission of documents led to Best Judgment Assessment, HC set aside order subject to 15% deposit

Accommodation entry addition upheld as shares purchased in off market mode
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.
