#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.

Mechanical Section 151 Approval Invalidates Reassessment Proceedings: ITAT Agra

Wrong-Year TDS Credit Cannot Be Allowed Despite Pending Refund Claim: ITAT Ahmedabad

Section 148 Notice Beyond Surviving Limitation Quashed: ITAT Ahmedabad

Section 69 Addition Deleted as Customer Funded Vehicle Purchase: ITAT Ahmedabad

FD Encashment Cannot Be Counted Again as Bank Deposit: ITAT Hyderabad

SBI Not Assessee in Default for Following Court’s No-TDS Direction on LFC: ITAT Mumbai

Harshad Mehta AY 1993–94: ITAT Mumbai Deletes Unsupported Securities Additions

No Book Defects or Comparables: 10% Profit Estimate Deleted by ITAT Kolkata

CIT(A) Cannot Remand Assessment Without Deciding Jurisdictional Grounds: ITAT Delhi

Co-op Bank Interest Eligible for Section 80P(2)(d), but Deduction Capped at Original Claim

CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding Merits: ITAT Pune

Section 234E Late Fee for FY 2012-13 Invalid Despite Correction Statement Processed in 2021: ITAT Pune

BSNL VRS-2019 Compensation Exempt u/s 10(10B) as Retrenchment Compensation: ITAT Pune

Third-Party Excel Sheet Without Corroboration Cannot Sustain Section 69A Addition: ITAT Agra
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.
