Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Seizure of blank cheques during search can’t be treated as an unexplained investments in absence of Additional Evidence
Income Tax
Income Tax
TDS not deductible on Shipment Charges Paid as Reimbursement U/S 194C
Income Tax
Income Tax
Advance received can’t be termed as a dividend U/s. 2(22)(e) when there was no accumulated profits available
Income Tax
Income Tax
All transactions in different bank accounts have to be taken in consideration while doing the Assessment
Income Tax
Income Tax
Reopening of Assessment u/s 147 cannot be allowed if there is any subsequent change in Law
Income Tax
Income Tax
Orders u/s 263 could be passed only after taking into consideration explanation offered by the Assessee
Income Tax
Income Tax
HUF will be treated as Relative u/s 56(2)(vi)
Income Tax
Income Tax
Deduction U/s. 10B is allowed only on “undertaking” not on “whole Business”
Income Tax
Income Tax
Current year income can’t be disturbed on account of difference in opening balance
Income Tax
Income Tax
Functionally Different Companies can’t be compared under transfer Pricing
Income Tax
Income Tax
Forex gains are eligible for deduction u/s 10B
Income Tax
Income Tax
Date of credit in books is actual date of recording credit entry for determining point of TDS deduction liability
Income Tax
Income Tax
Section 68- Trade credits cannot be taxed as unexplained cash credit
Income Tax
Income Tax
