Courts: ITAT Hyderabad
Find latest ITAT Hyderabad judgments, orders and case laws on income tax covering assessments, transfer pricing, deductions, capital gains, TDS, reassessment and penalties.
Penalty u/s 271(1)(c) towards addition not made voluntary is justified
Addition sustained on failure to produce evidence to support astronomical agricultural income
Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
Section 271AAC Penalty not applicable if tax under section 115BBE is nil
Re-assessment beyond 4 years without recording satisfaction of CIT is invalid
Penalty under 271D deleted in absence of satisfaction in Assessment Order
Right to operate toll roads & collect toll charges is an intangible asset
ITAT directs AO to verify TDS correction statement linking unconsumed challan with TDS deduction
ITAT deletes section 69A Addition for Money kept for Treatment of Grand Mother
Depreciation on goodwill allowable once existence of goodwill is established
Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Provisions of section 56(2)(viia) applicable on shares received on account of amalgamation
Non-quoting of DIN renders Income Tax order invalid
ITAT Hyderabad judgments and orders cover a broad range of disputes under the Income-tax Act. This TaxGuru page brings together decisions involving assessments, business income, deductions, exemptions, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural matters. Taxpayers, companies, Chartered Accountants, advocates and tax professionals can use the ITAT Hyderabad category to research relevant Tribunal precedents and monitor developments in direct tax litigation. The collection includes recent and significant earlier decisions published on TaxGuru, providing a useful resource for income-tax appellate research.
