Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Addition towards unexplained investment sustained in absence of explaining source of investment
Income Tax
Income Tax
FCCDs are debt till it is converted into equity- ITAT allows Benchmarking by applying LIBOR plus 200 points
Income Tax
Income Tax
Non-verificaiton of other business results into improper adjudication
Income Tax
Income Tax
Companies with similar functionality can be compared while valuing international transaction
Income Tax
Income Tax
ITAT restores appeal to CIT(A) & directed to consider incriminating material found during search
Income Tax
Income Tax
ITAT allows provision for sales return of seeds having short shelf life
Income Tax
Income Tax
Interest paid for delayed deposit of TDS cannot be equated to penalty
Income Tax
Income Tax
Remuneration to trustee cannot be ground to cancel registration of trust
Income Tax
Income Tax
Income Tax Appeal not Maintainable during IBC Proceedings
Income Tax
Income Tax
Prohibition on institution of suits or continuation of pending suits after declaration of moratorium under IBC
Income Tax
Income Tax
Cost of acquisition as FMV of ESOP shares treated as perquisite unsustainable
Income Tax
Income Tax
Penalty u/s 271F leviable for failure to furnish AIR
Income Tax
Income Tax
Income Tax appeal cannot be adjudicated during continuance of IBC proceedings
Income Tax
Income Tax
