Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
S. 2(47)(v) Possession need not necessarily be sole & exclusive
Income Tax
Income Tax
Addition u/s. 68 cannot be made merely because of customers incomplete address
Income Tax
Income Tax
Remuneration to Professional taxable as salary if he is governed by same rules as employees of the payer
Income Tax
Income Tax
No TDS deductible on interest for delayed payment of Purchase Bills U/s. 194A
Income Tax
Income Tax
Section 80-IB deduction cannot be denied on job work income
Income Tax
Income Tax
Section 54F available even if borrowed funds used for investment
Income Tax
Income Tax
TDS u/s. 194 not applicable on trade advances to sister concerns
Income Tax
Income Tax
Collection of security deposit on loaning gas cylinder cannot be treated as sale
Income Tax
Income Tax
Reassessment to disallow deduction u/s. 80HHC based on audit objections & reappraisal of details furnished not valid
Income Tax
Income Tax
Deduction cannot be denied for delay in filing return due to loss of data on account of virus attack
Income Tax
Income Tax
If a particular sum is not income, requirement of making TDS non-existent
Income Tax
Income Tax
Set-off not claimed in return can be claimed during assessment
Income Tax
Income Tax
Statutory violation do not change nature of agricultural income
Income Tax
Income Tax
