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