#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
Reassessment Quashed – No Addition on Original Reason for Reopening
Income Tax
Income Tax
Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid
Income Tax
Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Income Tax
Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax
Income Tax
Rule 46A Violation — Matter Remanded to CIT(A) as Additional Evidence Accepted without Giving AO Opportunity
Income Tax
Income Tax
Assessment Order Quashed due to Invalid Service U/s 282 & Limitation
Income Tax
Income Tax
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax
Income Tax
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
Income Tax
Income Tax
ITAT Mumbai Sets Aside 12AB Rejection as Trust Initiated Amendment of Overseas Fund Clause
Income Tax
Income Tax
ITAT Pune Allows Section 54B Exemption Despite Delay in Registration of Agricultural Land
Income Tax
Income Tax
Securitisation trust are revocable within meaning of section 63 of Income Tax Act
Income Tax
Income Tax
ITAT Allows Earlier Indexation Year Because Possession & Payment Occurred Before Registration
Income Tax
Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
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.
