#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.

Reassessment Quashed for Faceless Regime Breach: JAO-Issued Notices Invalid

Section 153C Assessment Must Begin from Last Assessed Income

Double Taxation of LTCG Not Allowed: ITAT Allows Credit for Gain Already Declared

ITAT Deletes Addition: Borrower Can’t Be Penalised When Loan Accepted in Lender’s Case

Section 148 Notice Invalid Due to Defective Sanction: ITAT Delhi

CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh

Addition u/s. 69A deleted as cash duly recorded in books of accounts

Additions Based on mere Third-Party Loose Papers Quashed by ITAT Pune

No Double Tax on Cash Sales Recorded in Books: ITAT Delhi

Section 50C Adjustment Barred at Return Processing Stage: ITAT Delhi

Appeals Restored After Dismissal for Non-Condonation of Delay

ITAT Mumbai Quashed Reassessment Due to Invalid Notice Under Extended Limitation

Only Unexplained Portion of Cash Deposits Can Be Taxed: ITAT Chennai

Penalty Deleted as Addition Was Based on Estimation
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.
