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