#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.

Tribunal Accepts Non-Tech Savvy Assessee’s Plea, Condoning Delay & Ordering Reassessment

ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation

Section 54 Deduction Eligible on Actual Investment, Not Ownership Share ITAT Mumbai

ITAT Ahmedabad Upholds Reopening on Surrendered PAN

Replacement Cost of Dies and Moulds is Revenue Expenditure: ITAT Mumbai

Additions under Section 69C Unsustainable When Source of Expense Is Explained

Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai

ITAT Deletes TP Adjustment as Intra-Group Services Not Stewardship Activity

Only Profit on Bogus Purchases Taxable – Full Disallowance Unjustified: ITAT Mumbai

Bogus Purchase: ITAT Quashes 271(1)(c) Penalty as Specific Limb not Mentioned

Extrapolation cannot be done to assume income without any cogent material

Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO

Unsecured loan addition deleted since identity, creditworthiness and genuineness proved

Section 80P Allowed Despite Late Return: ITAT Says 80AC Not Triggered for AY 2017-18
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.
