#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.

Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion

Repaid Loans and Bank Entries Can’t Trigger Section 68

Appeals Revived as AO’s Effect Orders Fall Under Section 143/144

388-Day Delay Condoned; Case Remanded for Fresh Hearing

No Real Transfer, No Automatic U/s 50C Tax on Property Transaction

Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue

Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable

1918-Day Delay Condoned; No Penalty on Excess Section 54F/54B Claim

Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted

Appeals Restored After Delay Condoned Due to Consultant Lapse

Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits

Partner’s Capital Introduction Cannot Be Taxed in Firm’s Hands – Section 68 Addition Deleted

No Automatic TDS Liability on EDC Payments Without Proper Fact Finding

NFAC Order Quashed for Failing to Decide Appeal on Merits
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.
