#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.

Interest Follows Purpose, Not Label: ITAT on Section 57(iii) Deduction

Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G

Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)

Section 68 Share Premium Addition Remitted as Evidence Was Not Examined

Donations Linked to Milk Supply Not Corpus; Section 11(1)(d) Exemption Denied

Deemed Rent Upheld Using Online Data; Interest Deduction Remanded

ITAT Rules Employer Advances Cannot Be Treated as Unexplained Money Without Verification

ITAT Raipur Quashes Assessment as Void Ab Initio for Absence of Mandatory Transfer Order under Section 127

Vivad se Vishwas Opt-Out Does Not Bar Tax Appeal: ITAT Decision

Courses not having any approval with any authority cannot be reason to deny benefit u/s. 11

CIT(A) Cannot Set Aside Every Section 144 Order Automatically—Addition Deleted After AO Confirms Reconciliation

Manual Section 148 Notices Violate CBDT Escaping Assessment Scheme

Non-Speaking CIT(A) Order Quashed; IDS & JDA Issues Re-Examined

Non-Speaking Order Set Aside – ITAT Sends ₹7.26 Cr Capital-Gain Dispute Back to CIT(A)
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.
