Courts: ITAT Hyderabad
1,142 articlesIncome Tax
Income Tax
Exemption under Section 10B of Income Tax Act not available to an Industrial undertaking taken over on lease
Income Tax
Income Tax
Transfer pricing- Tribunal provides guidance on recovery of pre-commencement costs
Income Tax
Income Tax
Risk adjustments can be given only on company to company basis and not as thumb rule
Income Tax
Income Tax
Exemption to Trust U/s. 11 of Income Tax Act can not be denied if Payment made to concerns covered U/s. 13(3) not excessive
Income Tax
Income Tax
When assessee sub-contracts work in progress and AO examines all the claims u/s 143(3), in such a situation, CIT is not right in invoking revisionary powers u/s 263
Income Tax
Income Tax
Expenditure incurred in foreign exchange is to be reduced from the total turnover while computing the deduction under s 10A
Income Tax
Income Tax
Only the expenses that have been incurred after the date of entering into agreement are liable for mark-up
Income Tax
Income Tax
Section 80-IA(5) Set Off Of Absorbed Loss- ITAT Declines To Follow HC judgement
Income Tax
Income Tax
Notional brought forward losses and depreciation should be set off in the current year while calculating the deduction u/s. 80-IA even though they have been set off against other income in earlier years
Income Tax
Income Tax
Exempt income is liable to MAT
Income Tax
Income Tax
Long term capital gain cannot be excluded from net profit for purpose of computing book profit under section 115JB
Income Tax
Income Tax
Reimbursable expenditure received by the assessee cannot form part of the total income under DTAA between India and USA
Income Tax
Income Tax
Income-tax – Assessee cannot claim any credit for TDS on income which is not offered for taxation
Income Tax
Income Tax
