#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.

Unaccounted commission addition without corroborative evidence is not sustainable

Revenue’s Capital Gain Estimation Deleted for Ignoring Co-Owners’ Accepted Costs

Cash Loan Fully Explained, ₹10 Lakh Addition Deleted by ITAT

Addition Deleted Because Recorded Sales Cannot Be Taxed Again Under Section 68

ITAT Holds Dismissal Invalid Where Assessee Not Heard on Section 249(4)(b) Requirement

CIT(A) Cannot Dismiss Appeal for Non Prosecution – Matter Remanded for Fresh Adjudication

ITAT Cuts Demonetisation Addition After Finding Books Reliable

Delay Condoned Because Temple Believed Income Was Exempt Under Section 10(23BBA)

Condonation of 87 Day Delay – ITAT Favors Substantial Justice in TDS Mismatch Dispute

Appeal Dismissed Without Merits: ITAT Remands Case for Fresh Assessment

No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes

Income Tax Addition Quashed for Non-Consideration of Submitted Proofs

Assessment Remanded as Assessee Denied Fair Hearing on Demonetisation Cash Deposit

ITAT Jaipur Allows Section 54B Deduction for Investment in Spouse’s Name
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.
