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.
Section 206AA not overrides other provisions of Income Tax Act, 1961
ITAT Special Bench on Section 206AA– dissenting view on tax rate
Section 10A: Internet Charges deductible from both Export & Total Turnover
Rent cannot be taxed in the hand of co-owner if his name is added merely to avoid succession problems in future
TDS is deductible as per nature of services and not on the basis of number of recipients
Addition to shareholder for on money paid to / by company not justified
Expense on improvement of leased building not allowable U/s. 37(1) but depreciation can be claimed on the same
Multiple houses in single residential complex constitutes “a residential house” for Section 54/ 54F
Client Creation Cost- Is it intangible asset entitled to depreciation @ 25%?
Sum received for restraining use of ceased Trademark is non taxable capital receipt
Reopening invalid if no nexus with reasons recorded & ‘formation of belief’
Sale Value U/s. 50C is to be adopted for deduction U/s. 54F
Income from letting out assessable as business income if such letting out is assessee’s primary business object
MAT credit to be calculated after surcharge and Cess
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.
