Courts: ITAT Hyderabad
1,142 articlesIncome Tax

Income Tax
Allowances Received by MLA from Legislative Assembly is Tax Exempt
Income Tax

Income Tax
Penalty u/s 271C justified for non-deduction of TDS on non-compete fee with no reasonable cause for non-deduction
Income Tax

Income Tax
Sect. 40(ba) will not be attracted in absence of Profit or remuneration to any JV member
Income Tax

Income Tax
ITAT refuses plea of ‘Wrong Legal Opinion’ of Assessee being director of a Company
Income Tax

Income Tax
TDS on execution of orders by one of the constituents of JV
Income Tax

Income Tax
Interest on FD made out of Share Capital under constraint is Capital Receipt
Income Tax

Income Tax
Penalty justified on additional income declared after discovery of same by AO
Income Tax

Income Tax
Reassessment not valid if time to issue notice U/s. 143(2) not expired
Income Tax

Income Tax
No deduction U/s. 54F for amount not invested in CGAS within period U/s. 139(1) or 139(4)
Income Tax

Income Tax
Even if a residential house consists of several independent units- Deduction U/s. 54 / 54F can be claimed
Income Tax

Income Tax
Share transaction via stock exchange evidenced by broker’s note not Bogus unless revenue prove otherwise
Income Tax

Income Tax
Transfer of property by way of GPA is not a valid transfer, So no capital gain arises
Income Tax

Income Tax
Rental Income inextricably linked with setting up of project is capital receipt
Income Tax

Income Tax
