#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.

CIT(A) Cannot Bypass Jurisdictional Grounds by Simple Remand: ITAT Amritsar

Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside

Redevelopment Compensation is Capital Receipt, Not Taxable as Income: ITAT Mumbai

Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid

Bank Account Used as Conduit: Entire Credits Not Taxable; Only Commission Income Assessable

Presumptive Taxation under Section 44AD Shields Business Receipts from Separate Additions

Unsecured Loans Examined in Earlier Assessments Cannot Be Re-added on Same Material

Cash Deposits of Vodafone Distributor Taxable on Estimated Basis @8%: ITAT Pune

Only Commission Income Taxable in Money Transfer Activity; Entire Cash Deposits Cannot Be Treated as Income

Long-Term Capital Loss on Group Share Sale Allowed: ITAT Mumbai Upholds ₹183 Cr LTCL

Untraceable Suppliers: Only 5% Profit Taxable on Purchases

No Double Penalty for Same Default Under Sections 271A and 271B: ITAT Chennai

Only Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai

ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings
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.
