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Landmark Rulings

ITAT Hyderabad — Direct Tax

438 rulings

  1. ITAT Hyderabad · 07 Apr 2026
    Hyderabad ITAT Nullifies Section 153C Proceedings Owing to Unsigned Third-Party Document and Lack of Corroborative Evidence

    Sudheer Neela Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37945 (ITAT-HYDERABAD)

  2. ITAT Hyderabad · 27 May 2026
    Hyderabad ITAT Orders Fresh Adjudication on Section 249(4)(b) Applicability Where No Taxable Income is Reported

    Aneemoni Naga Raju Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37891 (ITAT-HYDERABAD)

  3. ITAT Hyderabad · 23 Mar 2026
    Conversion of Agricultural Land to Non-Agricultural Land Triggers Capital Gains Tax: Hyderabad ITAT Affirms Taxability on Sale

    Parvathaneni Praveen Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37863 (ITAT-HYDERABAD) · Section 2(14)(iii)

  4. ITAT Hyderabad · 23 Mar 2026
    Hyderabad ITAT Overturns Penalty for Bona Fide Error in Labour Cess Disallowance: Section 270A(9) Misreporting Not Attracted Where Full Disclosure Made and Tax Impact is Neutral

    N.A.M. Expressway Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37860 (ITAT-HYDERABAD) · Section 270A(9)

  5. ITAT Hyderabad · 20 Mar 2026
    Hyderabad ITAT: No Addition Under Section 56(2)(vii)(b) Where Consideration Paid Before 1 April 2013 and Property Treated as Stock-in-Trade

    Mahmood Hussain Syed Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37837 (ITAT-HYDERABAD) · Section 56(2)(vii)(b)

  6. ITAT Hyderabad · 20 Mar 2026
    Hyderabad ITAT Upholds Section 43B Disallowance on Employee Liabilities in Slump Sale: Actual Payment Essential, Mere Liability Transfer Insufficient

    Corteva Agriscience Services India Private Limited Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37828 (ITAT-HYDERABAD) · Sections 43B, 139(1)

  7. ITAT Hyderabad · 23 Mar 2026
    Hyderabad ITAT Recognizes Milk Chilling, Preservation, and Packaging as Eligible for Section 80IB(11A) Deduction; Incentivizes Dairy Industry Infrastructure

    Dodla Dairy Limited Vs The Deputy Commissioner of Income-Tax

    (2026) TaxCorp(LJ) 37812 (ITAT-HYDERABAD) · Section 80IB(11A)

  8. ITAT Hyderabad · 12 Mar 2026
    Hyderabad ITAT Confirms Denial of Section 80G Deduction for Unregistered Charitable Trust Donation; Business Expenditure Claim under Section 37(1) Also Rejected Due to Lack of Nexus

    Zaheer Ahmed Syed Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37792 (ITAT-HYDERABAD) · Sections 80G, 37(1)

  9. ITAT Hyderabad · 10 Mar 2026
    Hyderabad ITAT Sets Aside Time-Barred Assessment Order Under Section 153C: Strict Adherence to Statutory Limitation Period Affirmed

    Samiudedin Aslam Vs Asstt. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37782 (ITAT-HYDERABAD) · Sections 153(4), 144C(15)

  10. ITAT Hyderabad · 10 Mar 2026
    Hyderabad ITAT Invalidates Delayed Section 153C Notice Issued Post Ten Months from Searched Person’s Assessment Completion

    Fayaz Mohammed Vs Dy.CIT

    (2026) TaxCorp(LJ) 37771 (ITAT-HYDERABAD) · Section 153C

  11. ITAT Hyderabad · 27 Feb 2026
    Hyderabad ITAT Remands Case for Fresh Adjudication: CIT(A) Order Set Aside for Breach of Rule 46A in Admission of Additional Evidence

    South Asian Ceramic Tiles Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 37705 (ITAT-HYDERABAD)

  12. ITAT Hyderabad · 27 May 2026
    Hyderabad ITAT Rules Compensation Paid to OXEECO Not Deductible Under Section 48 as it Lacks Nexus With Share Transfer Transaction

    Fusion Lastek Technologies Private Limited Vs Deputy Commissioner of Income tax

    (2026) TaxCorp(LJ) 37668 (ITAT-HYDERABAD)

  13. ITAT Hyderabad · 02 Feb 2026
    Hyderabad ITAT Upholds Dismissal of Appeal: Statutory Market’s 297-Day Delay Deemed Inexcusable Despite Prior Notice and Participation

    Agricultural Market Committee Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37474 (ITAT-HYDERABAD)

  14. ITAT Hyderabad · 10 Feb 2026
    Hyderabad ITAT Upholds Denial of Section 80P(2)(d) Deduction on Interest from Nationalized Bank FDs to Cooperative Society

    UOH Staff Cooperative Credit Society Limited Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37458 (ITAT-HYDERABAD) · Section 80P(2)(d)

  15. ITAT Hyderabad · 16 Jan 2026
    ITAT Hyderabad Declares Section 148 Notice Void: Communication Date, Not Portal Upload, Decides Validity; Assessment Struck Down for Non-Compliance with Section 148A

    Desu Enterprises Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37381 (ITAT-HYDERABAD)

  16. ITAT Hyderabad · 28 Nov 2025
    Hyderabad ITAT Affirms Severance Pay as Taxable Salary Income under Section 17(3) Following Statutory Amendment—Assessee’s Appeal Dismissed

    Supriya Nagendla Vs Income Tax Officer

    (2025) TaxCorp(LJ) 37140 (ITAT-HYDERABAD) · Section 17(3)(iii)

  17. ITAT Hyderabad · 26 Nov 2025
    Hyderabad ITAT Rules Penalty Under Section 270A Unwarranted for Income Reported Under Incorrect Head When Facts Fully Disclosed

    Penninti Vivekananda Rao Vs ADIT

    (2025) TaxCorp(LJ) 37134 (ITAT-HYDERABAD) · Section 270A

  18. ITAT Hyderabad · 09 Sep 2025
    Hyderabad ITAT Refuses to Condon Delay of 539 Days in Filing Appeal, Citing Lack of Sufficient Cause and Non-Bonafide Reasons by Assessee

    Dinesh Daga Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36747 (ITAT-HYDERABAD)

  19. ITAT Hyderabad · 29 Sep 2025
    Hyderabad ITAT Rules Foreign Remittances for Business Support Services to ADP Australia Not Taxable as FTS; Disallowance Under Section 40(a)(i) Set Aside

    ADP Private Limited Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36723 (ITAT-HYDERABAD) · Section 40(a)(i)

  20. ITAT Hyderabad · 24 Jul 2025
    Hyderabad ITAT Disallows Goodwill Depreciation on Intra-Group Amalgamation; Censures Dual Valuation and Mauritius Structuring as Tax Avoidance

    Invesco (India) Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 36537 (ITAT-HYDERABAD)

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