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.

True character of receipt in the hands of assessee can not be judged by utilization thereof

Discount can not be treated as brokerage or commission u/s. 194H in the absence of existence the relationship of principal and agent

Terminal allowance under clause(iii) of section 32(1) available only to power generating units

Interest earned on margin money kept for providing bank guarantee is not exempt

Merely because others follow the same accounting policy, it cannot be said to be beyond scrutiny

Income from property leased to sister concerns is Income from House Property

Condition precedent for claiming exemption under section 54 of IT Act: ITAT, Hyderabad
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.
