Courts: ITAT Hyderabad
1,142 articlesIncome Tax

Income Tax
Salary for Services rendered in Foreign Countries cannot be taxed in India for non-production of TRC
Income Tax

Income Tax
No Section 194C TDS on Hire Charges if not satisfies threshold limit of Rs. 20000
Income Tax

Income Tax
No penalty for difference of opinion on treatment of rental income
Income Tax

Income Tax
No liability on Managing Director for unaccounted income of company
Income Tax

Income Tax
No addition could be made merely on basis of seized excel sheet which was a mere dumb document
Income Tax

Income Tax
In absence of jurisdiction CIT cannot withdraw Section 10(23C)(vi) exemption
Income Tax

Income Tax
Exchange difference as on date of balance sheet is allowable
Income Tax

Income Tax
No disallowance can be made merely for Investment in Penny Stock
Income Tax

Income Tax
ITAT deletes addition made for non-production of audited books
Income Tax

Income Tax
CIT can invoke Revisional Jurisdiction only if Assessment is erroneous & causing prejudice to interest of revenue
Income Tax

Income Tax
ITAT accepts 50% of Marriage Gifts as Source of Cash Deposit
Income Tax

Income Tax
Surrogacy charges paid to surrogate mothers not liable to TDS u/s 194J & liable to TDS U/s. 194C
Income Tax

Income Tax
AO to communicate if case falls under Limited or Complete Scrutiny
Income Tax

Income Tax
