#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.

Only Legitimate Tax Can Be Collected; ITAT Restores BBC Distribution Fee Royalty Taxability Issue

Penalty U/s 270A Quashed – Failure to Specify ‘Misreporting Limb’ in Notice Held Fatal

TDS Liability on LTC Cannot Arise When Deduction Barred by HC Interim Orders

Demonetization Cash Addition Deleted as ITAT Accepts NRI Remittance Explanation

ITAT Allows 80P Deduction as Interest Earned from Co-Op Banks Treated as Eligible Income

Bogus Purchases – Only 0.2% Profit Addition Sustainable, Consistency Prevails: ITAT Mumbai

ITAT Quashes Reopening Due to Vague Reasons Under Section 147

ITAT Mumbai: Penalty Not Automatic on Disallowances – Major Relief in Depreciation Expense Claims

ITAT Mumbai: On-Money Addition Crumbles Without Evidence – Platinum Mall Case

Section 68 Addition Fails as Purchaser Confirms Cash Payment: ITAT Mumbai

ITAT Delhi Quashes Assessment Due to Invalid Manual Scrutiny Selection

Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met

Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity

Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
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.
