#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.

Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals

AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances

ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee

Reassessment Quashed for Pure Change of Opinion

Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi

Incentives for Market Expansion Are Capital, Not Income u/s 2(24)(xviii)

Reassessment Quashed for Issuing Section 148 Notice Beyond “Surviving Period”

ITAT Strikes Down 153C Order for Copy-Paste Satisfaction Without Application of Mind

Suo-Motu 14A Disallowance Upheld as Own Funds Exceed Investments

ITAT Rejects Appeal Due to 115-Day Delay Despite Jurisdictional Challenge to u/s 148 Notice

Ex Parte Order Set Aside: Mumbai ITAT Restores Form-67 FTC Claim Appeal for Fresh Hearing

Land qualifies as agricultural land or not needs more verification: Matter remanded

Joint Allottee, Old Payments, New Valuation: ITAT Remands s.56(2)(vii)(b) Addition for Fresh Examination

Addition Deleted Because Startup Submitted Evidence After AO’s Procedural Lapses
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.
