Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Broken period interest on purchase of securities is allowable as revenue expenditure
Income Tax
Income Tax
Other View taken by Assessing Officer with application of mind even if prejudicial to interests of Revenue does not allow CIT to initiate proceedings u/s 263
Income Tax
Income Tax
Mere TDS certificate not conclusive evidennce for determining nature of payments
Income Tax
Income Tax
Incentive paid by BSNL to its franchisee is a trade discount not commission liable to TDS
Income Tax
Income Tax
S. 194H Discount by BSNL to its franchisee on recharge coupon is not commission
Income Tax
Income Tax
Payment made in excess of Rs 20000/- should be allowed if made in business exigency
Income Tax
Income Tax
Sec. 54F exemption for deposit in saving a/c instead of capital gain a/c scheme
Income Tax
Income Tax
For claiming deduction u/s 54F mere bank statement showing withdrawal of amount is not sufficient
Income Tax
Income Tax
Shortage on sales allowable despite Shortage claim at the time of Purchase
Income Tax
Income Tax
Tax on Agricultural land transferred under JDA
Income Tax
Income Tax
Interest on Delayed TDS to be charged by taking month as a period of 30 days
Income Tax
Income Tax
Addition for Deemed Dividend confirmed – Advance against property contention not valid in absence of supporting
Income Tax
Income Tax
Section 54F – Assessee cannot be presumed to be owner of Property Purchased by Minor Daughter Out of own resources
Income Tax
Income Tax
