#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
No Capital Gains on JDA Amid Family Dispute; Additions Based on Statement Alone Unsustainable – ITAT Bangalore
Income Tax
Income Tax
ITAT Kolkata Reduces Profit Estimation to 4% Due to Lack of Comparable Basis
Income Tax
Income Tax
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
Income Tax
Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
Income Tax
Income Tax
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
Income Tax
Income Tax
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
Income Tax
Income Tax
Surplus Income Does Not Deny Education Exemption if Institution Exists Solely for Educational Purpose
Income Tax
Income Tax
Interest on Bank Deposits to Co-op Society is Business Income Due to Statutory Requirement: ITAT Pune
Income Tax
Income Tax
ITAT Bangalore Deletes Agri Income Addition; Dismissal Invalid
Income Tax
Income Tax
ITAT Bangalore remands addition U/s 69A on alleged bogus agricultural income; directs fresh verification of evidence
Income Tax
Income Tax
ITAT Mumbai rejects 8% estimation for non-audit u/s 44AB; adopts 2.5% profit based on assessee’s offer
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
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.
