Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Issue of notice to general power of attorney holder of assessee is valid
Income Tax
Income Tax
Reimbursement of salary to deputed personnel of other companies would not attract TDS
Income Tax
Income Tax
Section 53A- ‘Willingness to perform’ is key factor to tax transfer
Income Tax
Income Tax
Section 10A deduction can be claimed by filing revised return u/s. 139(5)
Income Tax
Income Tax
Income from sale of Agricultural Land to Real Estate Company is Business Income
Income Tax
Income Tax
Deduction u/s 54F available for flat purchased in minor daughters name
Income Tax
Income Tax
Exemption u/s. 11 cannot be denied for non -registration under other statue
Income Tax
Income Tax
Fees for ‘routine technical repairs’ not assessable as ‘fees for technical services’
Income Tax
Income Tax
If assessee advanced to sister concerns or others without interest for no business purpose, interest to that extent to be disallowed
Income Tax
Income Tax
Inordinate delay in filing appeal cannot be condoned without sufficient or good reason
Income Tax
Income Tax
In land development agreement, capital gain arises in year in which developer gets possession of property
Income Tax
Income Tax
Deduction under section 54F available on construction of building
Income Tax
Income Tax
Land given for development is ‘transfer’ – ITAT rejects ‘Not transferred but only given for development’ plea
Income Tax
Income Tax
