Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
In the absence of benefit to company advance from company taxable as deemed dividend
Income Tax
Income Tax
Airport Authority isn’t a ‘municipality, Agricultural land situated within its jurisdiction is not a ‘capital asset’
Income Tax
Income Tax
TP – Super profit making or Restructured Companies cannot be taken as comparables for computing ALP
Income Tax
Income Tax
Recalling of order by Tribunal is not permissible u/s. 254(2)
Income Tax
Income Tax
Stamp value on the date of agreement to be reckoned for computing capital gains if registration is delayed bonafidely
Income Tax
Income Tax
Carbon Credits entitlement is capital receipt & can’t be taxed as a revenue receipt
Income Tax
Income Tax
Loss from trading in Shares to Dr. Reddy held as speculative in view of Explanation to S. 73
Income Tax
Income Tax
Bad debt written off not allowable if weren’t considered while computing income of earlier years
Income Tax
Income Tax
If Trust conducts marathon in commercial manner, then it cannot be said to be existing only for charitable purposes
Income Tax
Income Tax
S. 10A not restricts assessee from outsourcing of certain services necessary for producing an article or a thing
Income Tax
Income Tax
Commission paid to director cannot be allowed if no service been rendered
Income Tax
Income Tax
Order passed without application of mind or making requisite inquiries requires revision
Income Tax
Income Tax
Revisionary power u/s. 263 can be exercised on matters never raised by AO during assessment
Income Tax
Income Tax
