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.
Exemption cannot be denied merely because Assessee has not claimed the same
Notional interest on advances cannot be charged on accrual basis
No TDS default if recipient paid tax on income
Section 54F exemption cannot be denied for mere non claim in Return
MAT Provisions U/s. Section 115JB not applicable to sick company
Gain from Transfer of Agricultural Land cannot be taxed despite absence of agricultural operations on such land
Even part performance of contract in case of JDA attracts capital gain tax
Applicability of concessional rate of 10% U/s. 115E on Sale of Bonus Share
Loan waiver cannot be taxed under Section 28(iv)
No addition for Gift from daughter if Assessee proves identity, genuineness & creditworthiness
Exemption U/s. 11 cannot be denied merely because function hall was let out on rent for various activities
Remuneration to members of HUF for services rendered in business is allowable U/s. 37(1)
Cash deposit cannot be assessed U/s. 68 when cheque deposits were accepted as business turnover
Principle of mutuality cannot be denied simply because there are two categories of members as per bye-laws of society
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.
