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.
Compensation paid for not complying with law was allowable as normal expenditure u/s 37(1)
Section 194A TDS not applicable if amount was below threshold limit
No reassessment if AO fails to bring new material on record
Income from development agreement to Land Owner is capital gain if owner not undertaken any development activity
Late deposit of Employees Provident Fund prior to 01-4-2021 will not attract any disallowance- ITAT Hyderabad
Corporate guarantee forms an international transaction for Transfer pricing
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
Addition for Unexplained Investment not justified when Assessee discharges Onus of Explaining Transactions
Loss due to Encashment of Bank Guarantee allowable
Section 35D: ROC expense for increase of share capital allowable
Section 54 deduction eligible on Expense to Make House Habitable
FBT payable on Free/concessional electricity provided to employees
DTAA exemption cannot be denied merely for non availability of TRC
Salary for Services rendered in Foreign Countries cannot be taxed in India for non-production of TRC
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.
