#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.

Section 271D Penalty Cannot Survive After Quantum Assessment Is Quashed: Delhi ITAT

Debenture Redemption Reserve Not Book Profit Reserve Under Section 115JB: ITAT Ahmedabad

Delhi ITAT: AO Cannot Add New Issues After Dropping Reopening Reason

Delhi ITAT: Genuine Form 10B Error Not a Bar to Section 11 Exemption; AO to Consider Revised Form

For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT

Delhi ITAT Remands Reassessment Over Alleged Fraudulent Misuse of PAN and Identity

Delhi ITAT: Section 40(a)(ia) Disallowance Cannot Apply to Interest Capitalised as WIP

Delhi ITAT Deletes Sections 271D & 271E Penalties for Farmers’ Cash Transactions

ITAT Delhi Sets Aside Section 153C Assessments Due to Common Section 153D Approval

Delhi ITAT: Section 153C Assessment Quashed; Assumed Higher Assured Returns-Based On-Money Addition Deleted

Family Disputes & Mental Distress Are Valid Grounds for Delay Condonation: ITAT Delhi

Donations from Identified Donors Cannot Be Taxed as Anonymous Donations: Delhi ITAT

No Section 271(1)(c) Penalty if Reopened Return Was Accepted Without Any Addition: ITAT Delhi

Only Profit Element Taxable on Bogus Purchases if Sales Accepted: ITAT Ahmedabad
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.
