Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
MAT credit to be calculated after surcharge and Cess
Income Tax
Income Tax
Machinery rent cannot be taxed as Income from House Property for TDS deduction under wrong head
Income Tax
Income Tax
S. 50C Bonafide transaction without alleged higher receipt not covered
Income Tax
Income Tax
Value of property under deeming provision u/s 50C need to be considered as on the date of agreement of sale
Income Tax
Income Tax
Additions made violating principles of natural justice are void ab initio
Income Tax
Income Tax
Depreciation should be considered for evaluating operating results of comparables
Income Tax
Income Tax
Voluntary disclosure does not release assessee from mischief of penal proceedings
Income Tax
Income Tax
Expenses not charged to P&L cannot be adjusted to income in TP adjustment
Income Tax
Income Tax
Education Society can claim depreciation in respect of assets, cost of which is claimed by them as application
Income Tax
Income Tax
Receipt already taxed in the head of sub-contractor cannot be disallowed to contractor considering same as inflated expense
Income Tax
Income Tax
In absence of supportings addition to existing house may not be treated as construction of new house
Income Tax
Income Tax
Sec.10A- Communication cost in absence of profit element is to be excluded from total & export turnover
Income Tax
Income Tax
Character of land at the time of sale relevant to consider nature of income, period of holding not relevant
Income Tax
Income Tax
