Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Revenue cannot take a different stand in case of Co-Owners
Income Tax
Income Tax
Compensation paid for not complying with law was allowable as normal expenditure u/s 37(1)
Income Tax
Income Tax
Section 194A TDS not applicable if amount was below threshold limit
Income Tax
Income Tax
No reassessment if AO fails to bring new material on record
Income Tax
Income Tax
Income from development agreement to Land Owner is capital gain if owner not undertaken any development activity
Income Tax
Income Tax
Late deposit of Employees Provident Fund prior to 01-4-2021 will not attract any disallowance- ITAT Hyderabad
Income Tax
Income Tax
Corporate guarantee forms an international transaction for Transfer pricing
Income Tax
Income Tax
No deduction u/s 80IA(4) granted in first year could be denied in subsequent Years unless there was change in original terms and conditions
Income Tax
Income Tax
Addition for Unexplained Investment not justified when Assessee discharges Onus of Explaining Transactions
Income Tax
Income Tax
Loss due to Encashment of Bank Guarantee allowable
Income Tax
Income Tax
Section 35D: ROC expense for increase of share capital allowable
Income Tax
Income Tax
Section 54 deduction eligible on Expense to Make House Habitable
Income Tax
Income Tax
FBT payable on Free/concessional electricity provided to employees
Income Tax
Income Tax
