Courts: ITAT Hyderabad
1,142 articlesIncome Tax

Income Tax
S. 154 Applying individual tax rates to AOP not a mistake apparent from records
Income Tax

Income Tax
Addition cannot be made just because share premium is abnormally high as per test of human probabilities
Income Tax

Income Tax
Network Rights is Goodwill eligible for depreciation U/s. 32(1)(ii)
Income Tax

Income Tax
Delayed ESIC and PF payment before filing of IT Return allowable
Income Tax

Income Tax
Section 54F exemption eligible on Property Purchased in wife’s name
Income Tax

Income Tax
ITAT condones delay caused by delay in getting Signature of Company MD
Income Tax

Income Tax
Unexplained cash credit entries in first year of business cannot be treated as unexplained income
Income Tax

Income Tax
S. 195 TDS deductible on property purchase payment to GPA of NRI
Income Tax

Income Tax
Distribution of IPL Tickets to Customers to improve Business Relations is allowable as Expenditure: ITAT
Income Tax

Income Tax
Pre-commencement Interest income is capital receipt
Income Tax

Income Tax
Capital gain when assessee given developer possession & permission to construct property
Income Tax

Income Tax
Depreciation allowable on Right to operate project facility & collect toll charges
Income Tax

Income Tax
Cash payment cannot be disallowed if not claimed as business expense or capitalized
Income Tax

Income Tax
