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.
Ordinary profits’ referred to in Section 80IA is different from ‘ALP’
S. 80IB deduction available on resedential house sold at semi-finished stage
If no suppression of income detected during search then no estimation of undisclosed income u/s. 145 can be made
For making a new claim before appellate authorities filing of revised return not necessary
Payment by newspaper company to news agencies is covered u/s.194J
No tax withholding on remittance by Indian head office to its foreign branch
Foregoing right to acquire equity shares is transfer and Compensation taxable
S.80IA Combined or Individual Activity – Whether the Assessee is entitled to tax holiday for development of the infrastructure development?
Advance to Joint Venture company, allowed as bad debt on its being declared as sick
S. 28(va)(a) – Amount received for “not carrying out any activity in relation to any business” taxable only from A.Y. 2003-04
No Penalty under section 271(1)(c) Despite Surrender After Detection
Mere subsequent Commercial use of Residential Property not take away benefit u/s.54F
Joint Development Agreement – If Developer has performed or willing to perform his part of the contract, then the transaction would qualify as ‘transfer’
Expenses incurred by manufacturer and seller of pre-recorded audio cassettes and CDs on acquisition of intangible asset is to be treated as revenue expenditure
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.
