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.

Cenvat credit eligible on input services used for construction of property which is further let out

Both revenue & assessee bound by the resolution plan accepted by NCLT

Depreciation eligible on Goodwill acquired under slump sale agreement

Ex-parte order – addition For unexplained cash – ITAT restore matter to CIT(A)

Cost perceived by donor of Gift cannot be considered as Cost of acquisition

No section 69 addition for cash received for House Rent & Agricultural Land deposited during Demonetization

Social welfare expenses incurred at workplace & nearby villages allowable

ITAT deletes addition for cash deposited during demonetization based on past trend of Cash Sales & Deposit

Addition u/s 68 based on impounded document, supported with entries, tenable

Document related to to expenses/EBIDTA details, etc. can’t be said incriminating material to initiate proceedings u/s 153A

Refund of TDS credit cannot be denied irrespective of year of appearance in form 26AS

Assessment order erroneous as AO failed to conduct minimum enquiry

56(2)(viib) applies to company, issuing shares at premium, where public are not substantially interested

Income accrues only when services are rendered
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.
