#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.

Vivad-Se-Vishwas Didn’t Mature — Appeal Can’t Die by Assumption

Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed

143(1) Adjustment Without Prior Intimation Invalid; CPC Action Quashed

Commission Agent Theory Accepted; Entire Bank Credits Not Taxable U/s 68

Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability

Third-Party DD Payment Explains Investment; U/s 69 Addition Deleted

Scrutiny Valid Despite Section 12A Rejection; Merits Restored Pending Registration Outcome

145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%

Interest on Unutilised Government Grants Exempt: ITAT Ahmedabad

Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference

Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar

CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition

Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition

Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
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.
