#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.

One Extra “0”, One Massive Tax Demand – ITAT Pune Comes to the Rescue of an Army Jawan

ITAT Remands ₹38.04 Lakh Tax Addition as Legal Heir Was Not Given Effective Opportunity

Section 271(1)(c) Penalty deleted Due to Bona Fide Claim on Lease Premium Deduction

Duty Drawback Taxable on Receipt Basis & Mere Mismatch with CBEC Data Not Sufficient

Factory Shift ≠ Capital Asset – ITAT Allows ₹1.13 Cr as Revenue, Calls Out “Enduring Benefit” Overreach

ITAT Deletes Additions Due to Lack of Corroborative Evidence from Third-Party Documents

Section 194-IA TDS on Full Property Value Mandatory, Not Linked to Payment Timing: ITAT Bangalore

Reopening of Assessment Upheld Due to Form 26AS Showing Undisclosed Contract Income

870-Day Delay Not Condoned: ITAT Refuses Relief, Calls Out Negligence & “No Sufficient Cause”

Section 234E TDS Late Fee Invalid for Pre-2015 Period Due to Lack of Legal Provision

Assessment Set Aside Due to Need for Fresh Examination of Books & Fair Hearing: ITAT Delhi

ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope

ITAT Quashes Section 271(1)(c Penalty as Unsigned SCN Held Void in Law

TDS Credit Can’t Be Denied Merely Because It Appears in Sister Concern’s 26AS: ITAT Delhi
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.
