#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.

Section 50C Not Applicable to Stock-in-Trade? ITAT Remands for Fresh Verification

Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment

Section 56 & 69 Additions deleted After Reassessment Proceedings Quashed

Section 69C Addition unsustainable if expenditure is recorded & source explained

Development fee collected for funding capital expenditure for airport development not taxable as revenue income

On-Money Additions Collapse: ITAT Deletes Sec 69 Additions Based on Third-Party Pen Drive

Non-Prosecution Costs Dear: ITAT Upholds Massive Additions Amid Assessee’s Repeated Non-Appearance

Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination

AO Cannot Replace DCF with NAV Without Pointing Defects in Assessee’s Valuation: ITAT Chennai

Section 68 Addition Deleted as Bank Entries Not Considered Books of Account

Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi

No TDS on Payment for serving food in restaurant in normal course of its business

Set-Off of Capital Loss Beyond 8 Years Denied; 50% Deduction on Interest Allowed: ITAT Panaji

No additions on account of consultancy receipts and alleged unexplained investments
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.
