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.
Addition cannot be made just because share premium is abnormally high as per test of human probabilities
Network Rights is Goodwill eligible for depreciation U/s. 32(1)(ii)
Delayed ESIC and PF payment before filing of IT Return allowable
Section 54F exemption eligible on Property Purchased in wife’s name
ITAT condones delay caused by delay in getting Signature of Company MD
Unexplained cash credit entries in first year of business cannot be treated as unexplained income
S. 195 TDS deductible on property purchase payment to GPA of NRI
Distribution of IPL Tickets to Customers to improve Business Relations is allowable as Expenditure: ITAT
Pre-commencement Interest income is capital receipt
Capital gain when assessee given developer possession & permission to construct property
Depreciation allowable on Right to operate project facility & collect toll charges
Cash payment cannot be disallowed if not claimed as business expense or capitalized
Company cannot modify P&L adopted in AGM overlooking Auditor qualification
Erroneous Assessment order cannot be revised if not prejudicial to Revenue
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.
