#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
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: ITAT Delhi
Income Tax
Income Tax
Bank Deposits Treated as Business Turnover – ITAT Reduces Profit Rate from 10% to 2%
Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Relief Must Be Deducted While Computing Interest U/s 234A/B/C
Income Tax
Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax
Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Income Tax
Income Tax
ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
Abandoned Business Project Expenses Allowed as Deduction Due to Business Purpose
Income Tax
Income Tax
Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures
Income Tax
Income Tax
ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
Income Tax
Income Tax
ITAT Mumbai: On-Money Addition Based on Third-Party Evidence Excel Sheets Deleted
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
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.
