#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.

CIT(A) Mistaken on VSVS Leads ITAT to Remand Quantum Appeal

Double Taxation Prevented: Tribunal Deletes Addition as Cash Sales Already Recorded

Commission-Based Business Proven: Tribunal Rejects Section 44AD and Upholds 5% Profit Rate

₹3.32 Cr 69A Addition Remanded as Legal Grounds Not Examined

ITAT Cuts Additions from Rs.13.91 Lakh to Rs.1.39 Lakh Using 10% Estimate

Tribunal Restores Section 12A Exemption Despite CPC’s Technical Objection

Amount paid before due date of return not supposed to be disallowed under section 43B

Books Not Produced Earlier – Section 145(3) Rejection Restored for Fresh Verification

Repayment Proves Genuineness – Unsecured Loans Accepted, Addition Removed

Penalty Deleted After ITAT Quashes Quantum Addition

Disallowance Invalid as Negative Capital Stemmed from Non-Cash Adjustment

When Quantum Dies, Penalty Dies – HC Appeal Without Stay Cannot Save Penalty

CIT(A) Passed Order After Assessee’s Death—Violation of Natural Justice; Matter Remanded for Fresh Hearing

Delay Condoned Due to Bona Fide Reason: Penalty Appeal Revived
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.
