Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Depreciation allowable on BOT Assets despite Assessee not being the owner
Income Tax
Income Tax
Sum paid for acquisition of clients of another company is intangible asset and eligible for depreciation
Income Tax
Income Tax
Order of ITO cannot be branded as erroneous by CIT simply because order was not elaborate
Income Tax
Income Tax
Deduction U/s. 54F not allowable if constructed house are not habitable
Income Tax
Income Tax
Deduction U/s. 54F allowable even if construction is not complete if Assessee invests the amount within stipulated time
Income Tax
Income Tax
S. 54F Deduction not allowable if assessee owns more than ne residential house on the date of transfer
Income Tax
Income Tax
Non-Monetary Asset Transfer Is Not A Slump Sale U/s. 50B
Income Tax
Income Tax
Sec. 54 Expression ‘a residential house’ cannot be interpreted as ‘a single residential unit’
Income Tax
Income Tax
Leasehold Rights Are Eligible For Depreciation
Income Tax
Income Tax
Initiation of proceedings u/s 153C based on document seized from third party which neither mentions the name of the assessee or bears his signature is not justified
Income Tax
Income Tax
Transfer Pricing Law Not Applies to Share Investment Transactions
Income Tax
Income Tax
TP -Giant companies are not comparable with smaller pygmy companies
Income Tax
Income Tax
S. 54/54F exemption available on Investment in purchase of plot/land for construction of house
Income Tax
Income Tax
