#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.
Income Tax
Income Tax
Foreign Tax Credit Cannot Be Denied for Late Form 67 – Bang ITAT Allows Substantive Relief
Income Tax
Income Tax
No Exempt Income = No U/s 14A Disallowance – ITAT Bangalore Reaffirms Settled Law
Income Tax
Income Tax
Massive Additions Based on Bank Credits of a Trust Set Aside – ITAT Orders Fresh Verification of Reconciliation
Income Tax
Income Tax
Full Exemption of Leave Encashment Allowed – Government Service Character Prevails Over PSU Status
Income Tax
Income Tax
Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted Due to Consistency with Earlier Year Ruling: ITAT Dehradun
Income Tax
Income Tax
Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty
Income Tax
Income Tax
Disallowance of Interest Unsustainable Without Final Decision on Loan Validity: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
Income Tax
Income Tax
ITAT Disallows Double Exemption & Unutilised Accumulation u/s 11; Revenue Appeal Allowed
Income Tax
Income Tax
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
Income Tax
Income Tax
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Income Tax
Income Tax
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: 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.
