#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
ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
Income Tax
Income Tax
ITAT Deletes Addition as Booked Flats Without Enforceable Agreements Cannot Trigger PCM Revenue
Income Tax
Income Tax
Wrong Email Leads to Missed Notices; ITAT Delhi Orders Fresh Opportunity Before AO
Income Tax
Income Tax
TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification
Income Tax
Income Tax
ITAT Mumbai Held Electronic Advance Tax Payment Timely Despite Next-Day Challan Generation
Income Tax
Income Tax
Accommodation Entry Addition Set Aside for Fresh Verification of Investigation Wing Inputs
Income Tax
Income Tax
Payments to Consultant Doctors Are Professional Fees, Not Salary — No TDS Default U/s 201
Income Tax
Income Tax
Cash Deposits Explained by Withdrawals & Opening Balance – Section 69A Addition Quashed
Income Tax
Income Tax
Ad-Hoc percentage basis Addition on Sundry Creditors Is Illegal – 41(1) Can’t Run on Presumptions
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Income Tax
Income Tax
Denial of depreciation to trust not justified as genuineness of building construction expense proved
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment
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.
