#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.

Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata

Reassessment on Borrowed Satisfaction Invalid; Section 153C Must Apply: ITAT Ahmedabad

Mere Possession Cannot Prove Ownership of Seized Gold Jewellery: Mumbai ITAT

Time-Barred Reassessment Under Section 153 Invalid, Entire Addition Fails: ITAT Ahmedabad

Demonetisation Cash Deposits Not Unexplained if Backed by Regular Cash Sales Ahmedabad ITAT

Only Profit on Business Bank Deposits Taxable, Not Entire Credits: ITAT Bangalore

No Section 271B Penalty if Tax Audit Delay Was Due to Court-Monitored Management Disputes: ITAT Delhi

ITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis

Appraisal Report Alone Insufficient for Section 69 On-Money Addition: Ahmedabad ITAT

ITAT Kolkata Allows Section 80IE Deduction Despite Belated Filing of Form 10CCB

Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT

Bangalore ITAT: Credit Co-op Society Entitled to Section 80P Deduction on Bank Interest

Bangalore ITAT Quashes Reassessment on Non-Existent Company After LLP Conversion

Delhi ITAT Deletes ₹15.90 Lakh Addition; Genuine Sale Not Bogus Due to Buyer’s Status
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.
