#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.

Reopening of Assessment for AY 2015-16 Quashed by ITAT Kolkata

NFAC Cannot Dismiss Appeal Without Deciding Merits – ITAT Sets Aside Ex-Parte Order

ITAT Ahmedabad Allows 80JJAA Section Deduction Despite Delayed Form 10DA

Issue of notice u/s 143(2) was mandatory even if return of income was filed beyond time limit provided u/s 142(1)

Deduction u/s. 80P available to co-operative society on interest from credit facilities extended to nominal members

Reassessment notice issued by non-jurisdictional AO is bad-in-law

Explained SBN Deposits During Demonetization Not Unexplained Income: ITAT Mumbai

ITAT Chennai Quashes Time-Barred Reassessment Citing SC’s Rajeev Bansal Ruling

Disallowances Under Section 40A(2)(b) Unjustified as AO Failed to Prove Excessive Payments to Related Parties

Expansion of scope of limited scrutiny not tenable as prior approval not obtained

Delay in Filing Appeal Condoned by ITAT Due to Death in Assessee’s Family

ITAT Pune Restored Appeal as CIT(A) Failed to Decide Grounds on Merits

Section 54 Benefit Allowed for Property Purchased Jointly with Spouse

Cash Deposits from Joint Bank Account Assessed to Primary Holder, Case Remanded for Verification
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.
