#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.

Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect

Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions

No Further Section 14A Disallowance After Reasoned Suo-Motu Adjustment

Estimated Gross Profit Addition Collapses When Excess Stock Is Not Proved

ITAT Rejects Business Parlance Test in Section 56 Application

DRP Route Cannot Extend Statutory Time Limit Under Section 153

Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted

Wrong Email, No Hearing: ITAT Delhi Revives CGHS Appeal & Orders De Novo Assessment

Ex Parte Section 153C Fails for Lack of Hearing: ITAT Delhi Orders De Novo Review

ITAT Restores Section 54F Dispute to CIT(A) After Death of Assessee

No Section 271(1)(c) Penalty for Unsubstantiated Portion of Section 54F Deduction: ITAT Chennai

Reassessment Remanded for Fresh Hearing Due to Non-Adjudication on Merits of Section 50C issue

Addition of cash already taxed in a relative’s income is impermissible: ITAT Patna

Legal control under a JDA constitutes transfer for capital gain: ITAT Kolkata
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.
