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.
Other View taken by Assessing Officer with application of mind even if prejudicial to interests of Revenue does not allow CIT to initiate proceedings u/s 263
Mere TDS certificate not conclusive evidennce for determining nature of payments
Incentive paid by BSNL to its franchisee is a trade discount not commission liable to TDS
S. 194H Discount by BSNL to its franchisee on recharge coupon is not commission
Payment made in excess of Rs 20000/- should be allowed if made in business exigency
Sec. 54F exemption for deposit in saving a/c instead of capital gain a/c scheme
For claiming deduction u/s 54F mere bank statement showing withdrawal of amount is not sufficient
Shortage on sales allowable despite Shortage claim at the time of Purchase
Tax on Agricultural land transferred under JDA
Interest on Delayed TDS to be charged by taking month as a period of 30 days
Addition for Deemed Dividend confirmed – Advance against property contention not valid in absence of supporting
Section 54F – Assessee cannot be presumed to be owner of Property Purchased by Minor Daughter Out of own resources
Sec. 54F exemption cannot be denied for mere delay in construction completion
Sec 292BB would operate prospectively as it curtails the right of the assessee
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.
