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.
Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
Addition towards unexplained cash deposit unsustainable as creditworthiness and genuineness proved
Interest on FCCDs is to be computed by applying LIBOR plus 200 points
Production of hybrid & open pollinated seed varieties is Agricultural Activity
Section 271B Penalty – ITAT restores matter to CIT(A)
Section 80P(2)(a)(i) deduction eligible on Interest Income of Co-op Credit Societies from nationalised bank
Order passed without adequate reasoning is a non-speaking order
section 68 addition if Assessee duly explained source & disclosed identity of payers
ITAT dismisses appeal as legal heirs not substituted name of deceased Assessee in Form 36
Credit society eligible for section 80P(2)(a)(i) deduction on interest on surplus funds with Union Bank
Denial of TDS credit to deductee because of non-payment by deductor is untenable
Loss on foreign exchange fluctuation while repaying loan taken to import machinery is capital expenditure
Cost of improvement & indexation cannot be claimed without evidence to prove construction
Interest from loan against mortgage of properties cannot be treated as rental income
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.
