#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.

No TDS Liability on Year-End Provisions Without Identified Payees: ITAT Mumbai

Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai

ITAT Delhi Deletes Double Addition of ₹14.45 Crore Made by CPC

ITAT Mumbai Deletes ₹4.11 Crore Section 14A Disallowance Against Aishwarya Rai

Debatable Issues No Basis for Penalty Under Section 271(1)(c): ITAT Mumbai

Late Filing of Form 10B Valid if Before Assessment Completion: ITAT Mumbai

ITAT Rajkot: Interest on Enhanced Compensation Forms Part of Land Value; ₹94.81 Lakh Addition Deleted

Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)

Pune ITAT Allows Charitable Exemption Despite Delayed filing of Form 10B

Power of Attorney Holder Not Liable for Capital Gains: ITAT Rajkot

Bogus Purchases Tax Limit: ITAT Restricts Addition to 3% Profit Element When Sales Are Accepted

Delay in filing Form 10B could not be a ground to deny exemption u/s 11 & 12 when report was available before CPC order

PCIT rightly invoked revision u/s. 263 as trade scheme payment not verified accurately

Rs.1.02 Cr Addition Deleted as Loan Was Genuine & Used for Business Repayment
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.
