Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
TPO not justified in rejecting computation of ALP made by assessee by applying CUP method if all comparables are fairly unrelated
Income Tax
Income Tax
If income is not chargeable to tax in India, tax is not required to be deducted u/s 195(1)
Income Tax
Income Tax
Initiation of Recovery Proceeding without before disposing stay application is invalid
Income Tax
Income Tax
Ownership of land not necessary for builder to claim deduction u/s. 80-IB(10)
Income Tax
Income Tax
Foreign travel expenditure on Pleasure Trip not allowable
Income Tax
Income Tax
Mere certain lapses & disallowances cannot be basis for denying exemption u/s.10(23C)
Income Tax
Income Tax
Loss due to Recession in Software Industry after 9/11 incident cannot be ignored in computing ALP
Income Tax
Income Tax
Share Trading is business activity if High volume, frequency, regularity & systematic
Income Tax
Income Tax
Sec. 80-IB deduction to SSI cannot be denied due to change in investment limit after registration
Income Tax
Income Tax
Section 40A(3) – Payment to milk producers in cash not disallowable
Income Tax
Income Tax
R&D expenditure which is approved by DSIR only would be eligible for weighted deduction
Income Tax
Income Tax
Developer following percentage completion method entitled to deduction u/s. 80-IB(10)
Income Tax
Income Tax
Sec. 80-IB(10) -If profit is taxed on POCM method, deduction to be allowed on same method
Income Tax
Income Tax
