#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.

Source-of-Source Proviso Inapplicable to AY 2011-12: ITAT Chennai Deletes ₹17 Cr Addition

Additional Export Records Require Fresh AO Examination: ITAT Chennai

Section 153C Requires Year-Specific Nexus With Seized Material: ITAT Mumbai

Return E-Verified Later Deemed Filed on Original Filing Date for Section 234A Interest: ITAT Chennai

ITAT Quashes ₹29.65 Crore Additions as Fresh Section 148 Notices Were Time-Barred

Mark-to-Market Loss on Physical Silver Held as Trading Stock Allowable: ITAT Mumbai

High Court No-TDS Direction Protects SBI From Section 201 Default: ITAT Rajkot

AO Cannot Treat 70% of Cash Redeposit as Unexplained Without Evidentiary Basis: ITAT Mumbai

Section 201 Order on Non-Existent Amalgamated Company Quashed: ITAT Bangalore

Cash Withdrawn Before Demonetisation Cannot Be Treated as Unexplained on Mere Suspicion: ITAT Mumbai

Pre-April 2017 Property Deal Not Taxable Under Section 56(2)(x): ITAT Mumbai

School Sections Cannot Be Split to Meet ₹1 Crore Section 10(23C)(iiiad) Limit: ITAT Mumbai

Section 292BB Cannot Cure Unproved Section 143(2) Notice: ITAT Mumbai

143-Day Appeal Delay Condoned on Partner’s Illness: ITAT, Bangalore Bench
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.
