#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.

ITAT Mumbai Deletes ₹34.65 Cr Loan Addition: Source-of-Source Not Applicable Before AY 2013-14

Cash Deposit Addition Scaled Down to 5% – ITAT Delhi Upholds CIT(A)’s Estimate

Husband’s Money, Wife’s Name – AO Missed Obvious- ITAT Ahmedabad Quashes ₹51.9 Lakh Addition u/s 69

Assessment Void Ab Initio: ITAT Deletes Addition on Non-Existent Entity

Reassessment Quashed for Vague Reasons Based on Insight Data: ITAT Ahmedabad

Additions on Partner’s Capital & Unsecured Loans Sustained – ITAT Ahmedabad

ITAT Delhi Quashed Reassessments for Wrong Reasons, Time-Bar & Invalid Sanction

Section 68 Addition Deleted: ITAT Rejects Addition Based Solely on Retracted Survey Statement

Statements recorded during survey have no evidentiary value unless corroborated by material evidence

CPC Can’t Deny 80IE Deduction Without Intimation; Late Form 10CCB Filing Before Assessment Held Valid

CPC Cannot Deny Section 115BAB Tax Rate Without Hearing: ITAT Ahmedabad

Provision for Salary Arrears Held Allowable When Made Pursuant to Court Order: ITAT Guwahati

No Depreciation on Assets Already Treated as Applied Income: ITAT Directs Fresh Verification

ITAT Mumbai Upholds Depreciation on Goodwill Arising from Amalgamation
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.
