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