#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.

Minor’s Income Clubbed in Mother’s Return Cannot Be Reassessed in Father’s Hands

Draft Assessment Order Not Mandatory for Ordinary Assessee Under Section 144B

PCIT Cannot Mandate Income Addition for Accommodation Entries Under Section 263: ITAT Ahmedabad

Assessment without Section 143(2) notice is unsustainable: ITAT Kolkata

Arm’s Length Price of assets purchased from AE needs re-verification: Matter remitted

Madras HC Directs IT Department to Resolve Appeal on Bank Account Attachment

Tax Loss Cannot Be Reduced by Unserved Section 143(1) Intimation: ITAT Ahmedabad

ITAT remands Rs 4.73 Crore Capital Gains Disallowance Appeal to CIT(A)

Addition u/s. 69A towards on-money transaction without any concrete evidence is deleted

ITAT Remands Case for AO’s Failure to Consider Cash Withdrawals, Rule 6DD, Agri Income

Kerala HC: Income Tax Writ Dismissed, Appeal Allowed Over Notice Dispute

Section 14A doesn’t apply while computing income as per section 44: ITAT Delhi

Making GST order/notice available in common portal is valid service: Madras HC

Section 68 Addition for Capital Contribution Deleted on Proof of Identity, Genuineness & Creditworthiness
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.
