#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.

Disallowance on basis that ESOP expenses is contingent in nature cannot be sustained

ITAT Allows Fresh Evidence on Unsecured Loans, Remands Assessment

ITAT Ahmedabad Quashes ₹3.68 Cr Additions Based on WhatsApp & Loose Sheets

Section 14A Restricted, 80IA Deduction Allowed, Intangible assets Depreciation Sustained

ITAT Mumbai Remands ₹5.9 Crore Profit Addition Case, Orders ₹25,000 Cost Payment

Project Loss Claim Allowed, Real Estate Expenses Recognized as Genuine

Mere Rough Jottings Cannot Justify Addition of Rs. 20.3 Lakh Brokerage Income

Reassessment Confirmed, Rs. 2.01 Crore Capital Gain Addition Sent for Fresh Valuation

Reassessment Based on Third-Party Laptop Data Remanded for Fresh Hearing

ITAT Cochin Deletes ₹2.2 Lakh Penalty for Bona Fide Gratuity Claim

ITAT Cochin Allows Section 54F Deduction for Essential Plumbing, Excludes Luxury Interiors

Section 153C Prevails Over Section 144 for persons other than searched person

Belated Return Not Fatal for Section 11 Exemption Prior to AY 2018-19: ITAT Cochin

Deposits Wrongly Clubbed with Share Capital – Tribunal Quashes NFAC Order
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.
