#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.

VAT-Accepted Turnover Can’t Be Retaxed as Unexplained Cash

Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance

Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated

AIR-Based Reopening Sends NRI Investment Case Back to AO

Entire Assessment Collapses Due to Non-Jurisdictional 143(2) Notice

Death of Assessee Excuses Non-Compliance, Evidence Prevails

Penalty Collapses Automatically Once Quantum Addition Is Deleted

Mechanical Dismissal Fails as CIT(A) Skips Speaking Order

Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit

Purchase Return Dispute Not Misreporting, Penalty Quashed

Comparable Excluded Due to Functional Dissimilarity in Software Development Transfer Pricing

Income Tax Assessment Upheld Because Amalgamation Was Not Informed to Tax Officer

Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine

Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality
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.
