#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.

Protective Addition Cannot Survive Once Substantive Addition Is Taxed Elsewhere: ITAT Delhi

ITAT Sets Aside Section 40A Addition as Share Investment Was Reflected as Capital Asset

Section 43B Addition Quashed as GST Liability Was Shown Only as Liability & not claimed as expense

ITAT Remands Case as Validity of Section 148 Notice Depends on Issue Pending Before SC

ITAT Quashes Reassessment as Escaped Income Was Below Rs. 50 Lakh and Notice Was Issued Beyond Three Years

ITAT Allows Full Exemption as HMT VRS Compensation Was Linked to Closure of Undertaking

ITAT Remands Section 54EC Claim as Bond Availability Issue Required Verification

CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible

Pune ITAT: Housing Society Wins U/s 80P Deduction on Interest from Cooperative Banks

Penny Stock Allegation fails without direct evidence: ITAT deletes addition on Exempt LTCG

Section 68 Applies Even to Real Estate Customer Advances: Pune ITAT remand case

Commercial Complex on MSRTC Land Generates Business Income, Not House Property Income: Mumbai ITA

No Specific Charge, No Penalty: Mumbai ITAT Cancels Section 270A Levy for Defective Notice

ITAT Allows Section 54F Deduction as Substantial Construction & Habitable House Were Established
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.
