#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.

SCN With One-Day Deadline Invalid: ITAT Condoned Delay Arising from Husband’s Death

Real Estate Income Issue Remanded as Section 44AD Claim Unaddressed: ITAT Nagpur

1,370-Day Delay Not Condoned; Reliance on Consultant Not Sufficient Cause: ITAT Mumbai

Asset received for testing purpose not taxable u/s. 28(iv) as there is no benefit on use of such asset

Addition set aside as Percentage of Completion Method on real estate accounting duly followed ICAI guidelines

Section 69 Addition Deleted as Investment Was Fully Recorded in Books

Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search

Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid

ITAT Deletes Additions for Partner Capital/Interest Due to Lack of Enquiry

Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act

No Evidence, No Rigging, No Bogus LTCG – Penny-Stock Theory Fails

Penalty u/s 271AAC & 270A Remanded as Quantum Appeal Restored for Fresh Hearing

No Exempt Income, No 14A: ITAT Delhi Deletes ₹1.24 Cr Disallowance

Compounding Fees for Unauthorized Construction not allowable: ITAT Bangalore
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.
