Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Sec 292BB would operate prospectively as it curtails the right of the assessee
Income Tax
Income Tax
Reference u/s 142A is exclusive prerogative of AO
Income Tax
Income Tax
Asset Side of Balance Sheet cannot be isolated from Liability side
Income Tax
Income Tax
Section 14A – Investment not resulting in any exempt income cannot be considered for of disallowance under Rule 8D(2)(i)
Income Tax
Income Tax
Relationship between a hospital and employee depend on terms of contract between them to determine 192 or 194J applicability
Income Tax
Income Tax
Residential unit of 8ft x 8 ft dimensions cannot be treated as Building – Section 54
Income Tax
Income Tax
If willingness of developer to perform his obligations cannot be ascertained, there is no ‘transfer’ u/s 2(47)(v) r.w.s. 53A
Income Tax
Income Tax
Capital gains not taxable on the basis of mere signing of development agreement
Income Tax
Income Tax
Section 54F relief remains despite commercial use of residential house
Income Tax
Income Tax
S. 2(47) Retirement of partner does not tantamount to transfer
Income Tax
Income Tax
Unsubstantiated material found in pen drive cannot be considered as a conclusive evidence to make additions
Income Tax
Income Tax
Unsubstantiated loose sheets cannot be considered as a conclusive evidence to make any addition
Income Tax
Income Tax
Transfer not complete despite possession if willingness to perform not ascertainable with certainty – ITAT Distinguishes Chaturbhuj Kapadia
Income Tax
Income Tax
