#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.

Capital Contribution for Business Purposes Not Deemed Dividend u/s 2(22)(e)

Disallowance of 20% on expenditure payments was justified based on lack of proof and documentation for sub-contractor payments

Best Judgment u/s 144 & 8% Profit Estimation in Poultry Case Set Aside for Fresh Hearing

Section 153C: Block Period to Be Counted from Date of Material Receipt, Not Date of Search

Typo Triggered ₹7.86 Cr Addition: Return Remanded for Re-Examination

Payments to Partner NGOs is Application of Income: ₹1.89 Cr Addition Deleted by ITAT Delhi

₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi

Industrial Incentives for Kutch and TUF Subsidy Not Taxable: ITAT Clarifies Capital Nature

Deduction u/s. 43B allowed to the extent relevant evidences are furnished

AO Must Apply Three-Year Gross Profit Instead of Treating Sales as Bogus: ITAT Delhi

Addition u/s. 68 set aside as AO nowhere proved involvement in price rigging of scrips

Disallowance u/s. 80P quashed as interest on nonrecoverable loans not recorded

Own Funds vs Borrowed Funds: ITAT Remands 14A Case for De Novo Review

ITAT Kolkata: TDS Disallowance Remanded, Intermediary Payments to Be Examined
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.
