#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.

Addition Based Solely on Inadvertent Tax Audit Report Error Cannot Be Sustained u/s 143(1): ITAT Bangalore

Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels

Corporate Restructuring Not a Sufficient Cause for 802-Day Delay u/s 253(3): ITAT Panaji

ITAT Upholds Addition as Cash Deposits Lack Evidence; Section 115BBE Amendment Prospective

Reassessment Notice Upheld Because AO Followed CBDT and SC Directions

Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion

Suppressed Sales Addition Deleted: KOT Data and Survey Admissions Without Corroboration Not Valid

No separate notional interest adjustment when working capital adjustment made under TNMM

Appeal Against 143(1) Proposed Adjustment Invalid; Assessee Allowed Fresh Appeal

Cash Deposits in Partner’s Personal Bank Account Explained as Firm’s Business Receipts – Addition U/s 69A Deleted

ITAT Reduces Addition for Household Savings Yet Confirms Higher Section 115BBE Tax

Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur

840-Day Appeal Delay Not Condoned; Blaming CA Not Sufficient Cause: ITAT Bangalore

ITAT Bangalore Deletes Sec 69A Addition on Demonetisation Cash Deposits Explained by Earlier Withdrawals
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.
