#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 Fair Hearing, No Valid Assessment – ITAT Backs Remand for Fresh Inquiry

Section 147 Reopening Validity: When Search Information Doesn’t Require Section 153C

ITAT Visakhapatnam Restores Bank Deposit ₹6.37 cr Addition Case for Reconsideration

₹15.55 Cr Unexplained Cash Addition: ITAT Remands Case Due to CIT(A) Ignoring Evidence

Once Partners Paid Tax, Firm Can’t Be Taxed Again – Protective Addition Scrapped

ITAT Restricts Tax Addition to 1% in Broker Code Misuse Case

ITAT Grants Trust Conditional Opportunity to Prove Donations Are Not Anonymous

Estimated Profit Penalty Deleted: Reason Why 271(1)(c) Cannot Apply to Estimated Income Additions

No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge

No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet

Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT

Share Premium Not Taxable: ITAT Rules Section 56(2)(viib) Not Applicable to Holding-Subsidiary Transactions

Reassessment notice u/s. 148 quashed as being barred by limitation

Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted
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.
