#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.

ESOP Discount Is Allowable Business Expenditure Despite Pending SLP: ITAT Mumbai

Section 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders

CPC Cannot Deny Section 11 Exemption for Delayed Form 10B in Section 143(1) Processing: ITAT Kolkata

ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure

Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief

ITAT Chennai Dismisses Appeal as Reassessment Made No Fresh Additions

Trust’s Conference Hall Rental Income Taxable as Business Income: ITAT Delhi

ITAT Quashes Section 153C Assessments as Proceedings Were Barred by Limitation

ITAT Deletes Demonetization Cash Deposit Addition as Books & VAT Records Were Accepted

No Addition on Reopening Issue, No Addition on Any Other Issue: Bangalore ITAT Quashes Reassessment

ITAT Deletes Section 69 Addition Where Investment Was Made Through Tenant’s Cheque and Properly Explained

Genuine Application of Income Cannot Be Denied for Mere Reporting Mismatch in Return

Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search

ITAT Remands Cash Deposit Addition as Documentary Evidence Was Not Examined
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.
