#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.

Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai

Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised

Notice u/s. 148 issued with approval of Member of CBDT is void and invalid

Appeal Dismissal for Non-Payment of Tax Unjustified Where Returned Income Below Taxable Limit

Time-Barred Reassessment Notice Quashed: ITAT Annuls Section 148 Proceedings Beyond Limitation

Co-owner’s Relief Applied: ITAT Deletes DVO-Based LTCG Addition and Allows Section 54F Exemption

Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability

Land Beyond Municipal Limits Is Not a Capital Asset: Revenue’s Appeal Dismissed

ITAT Surat Remands Section 54F Claim to AO for Fresh Review of Additional Evidence

Ad-Hoc 5% Expense Disallowance Held Unsustainable by ITAT

Demonetization Cash Deposits Treated as Business Sales, Only 8% Taxable as Income: ITAT Pune

Demonetisation Cash Deposits Explained; Partners Capital Not Taxable in Firms Hands

Section 143(1) Adjustment Quashed for Wrongly Denying Section 11 Benefit

ITAT Rejects Ad-hoc Estimation of Cost of Acquisition; MVR-Based Valuation to Prevail
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.
