Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
S. 54 Amount not utilized in construction of residential house within 3 years is taxable in the year in which period of 3 years expires
Income Tax
Income Tax
S. 80(IB)(10) Deduction not allowable on failure to furnish completion certificate of housing project
Income Tax
Income Tax
No disallowance U/s. 10A for mere higher profits if the same is not found to be for tax avoidance
Income Tax
Income Tax
Companies, whose employees or directors are involved in fraud, should not be accepted as comparable
Income Tax
Income Tax
Depreciation not allowable if Assessee is not the owner of the Asset either wholly or partly
Income Tax
Income Tax
TDS U/s. 194C not applicable on machine hiring without manpower
Income Tax
Income Tax
Interest paid on business loan cannot be netted against interest on fixed deposits
Income Tax
Income Tax
Assessee can claim exemption under both Sec. 54 & 54F for investment in same house
Income Tax
Income Tax
No advance tax & Interest Payable on Commission treated as salary by AO
Income Tax
Income Tax
TPO can select method other then the one selected by Assessee to determine true income
Income Tax
Income Tax
Assessee not allowed to raise same issue again in the guise of rectification before ITAT
Income Tax
Income Tax
Educational institute with profit motive may claim exemption U/s. 11
Income Tax
Income Tax
Power to rectify a mistake u/s. 254(2) cannot be used for recalling entire order
Income Tax
Income Tax
