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.
Assessee (Senior Citizen not conversant with digital communication) should not suffer for fault of authorised representative
Legal sale of gold using prohibited currency/ SBNs not permissible
CBDT circulars/ instructions are binding on revenue
Rule 128(9) not provide for disallowance of Foreign Tax Credit in case of delay in filing Form 67
Expenditure towards abandoned project is available as revenue expenditure
There is no concept of deferred revenue expenditure
Loss of investment not entitled as bad debts even cannot be claimed as business loss
No registration to Hospital as charitable organisation if charging commercial rates from patients
Order denying Registration u/s12AA without proper due diligence is not permissible: ITAT
Order passed without any enquiry/ question is erroneous and prejudicial to interest of revenue
CIT(A) deciding the ground based on additional evidence without giving opportunity to AO is untenable
Mere taking land on lease doesn’t cover research operations as contract farming
Appeal filing delay cannot be condoned without ‘Reasonable Cause’
Addition towards unexplained investment sustained in absence of explaining source of investment
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.
