#Section 250
Log in to FollowLatest Section 250 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 69A Addition Cannot Be Challenged Through 154 Rectification: ITAT Indore

Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai

No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi

No Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi

Unexplained Investment Cannot Be Assumed Without Cost Determination: ITAT Ahmedabad

Sections 201 and 40(a)(ia) Operate Independently on TDS Failures

ITAT Ahmedabad Deletes Section 68 Addition on Alleged Accommodation Sales

Section 68 Cannot Be Invoked in Partner’s Hands for Firm’s Loan Write-Back: ITAT Mumbai

Disallowance of Goodwill Depreciation Set Aside Due to Wrong Legal Test

10% Expense Addition Set Aside for Absence of Evidence-Based Findings

Repayment of Accepted Loans Cannot Be Treated as Unexplained Income

ITAT Pune Quashed Reassessment for Not Supplying Recorded Reasons

Survey Disclosure Accepted in Return Cannot Trigger Section 270A Penalty: ITAT Mumbai

Reassessment Quashed for Failure to Record Reasons Under Section 148: ITAT Mumbai
Explore the latest Section 250 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.
