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Landmark Rulings

ITAT Hyderabad — Direct Tax

438 rulings

  1. ITAT Hyderabad · 15 Jul 2013
    Income-tax Act, 1961, s 35(2AB)

    Deputy Commissioner of Income Tax v Reliance Celulose Products Ltd

    (2013) TaxCorp(LJ) 2000 (ITAT-HYDERABAD)

  2. ITAT Hyderabad · 28 Jun 2013
    Income-tax Act, 1961, s 92C

    HSBC Electronic Data Processing India Ltd v Dy Commissioner of Income

    (2013) TaxCorp(LJ) 1997 (ITAT-HYDERABAD)

  3. ITAT Hyderabad · 10 Jul 2013
    Income-tax Act, 1961, s 54, 54F

    Vittal Krishna Conjeevaram v Income Tax Officer

    (2013) TaxCorp(LJ) 1988 (ITAT-HYDERABAD)

  4. ITAT Hyderabad · 17 Jun 2013
    Income-tax Act, 1961, s 10A

    Northgate Technologies Ltd, Hyderabad v Dy CIT

    (2013) TaxCorp(LJ) 1935 (ITAT-HYDERABAD)

  5. ITAT Hyderabad · 21 Aug 2013
    Non-Monetary Asset Transfer Is Not A Slump Sale U/s. 50B

    The ITO vs. M/s. Zinger Investments (P)

    (2013) TaxCorp(LJ) 1774 (ITAT-HYDERABAD)

  6. ITAT Hyderabad · 23 Aug 2013
    Decision of one High Court is not binding on other High Courts or Tribunals in other jurisdiction

    Sushee Infra Pvt. Ltd vs Dy. Commissioner of Income-tax

    (2013) TaxCorp(LJ) 1677 (ITAT-HYDERABAD)

  7. ITAT Hyderabad · 07 Aug 2013
    Income tax Section 54, 54F

    Vittal Krishna Conjeevaram vs ITO

    (2013) TaxCorp(LJ) 1634 (ITAT-HYDERABAD) · Income tax Section 54, 54F

  8. ITAT Hyderabad · 22 Feb 2013
    Exemption U/s. 54F not allowable on amount invested in construction before transfer of original asset

    Smt. Nimmagadda Sridevi vs. The DCIT

    (2013) TaxCorp(LJ) 1581 (ITAT-HYDERABAD)

  9. ITAT Hyderabad · 31 May 2013
    Transfer Pricing Law Not Applies to Share Investment Transactions

    MIs Vijai Electricals Ltd.Vs. Addl. Commissioner of Income-tax

    (2013) TaxCorp(LJ) 1569 (ITAT-HYDERABAD)

  10. ITAT Hyderabad · 12 Jul 2013
    Where an assessee has an export turnover exceed Rs. 10 crores and has made profits on transfer of Duty Entitlement Pass Book (DEPB) credit under clause (iiid) of section 28, he would not get benefit of addition to export profits under third or fourth prov

    M/s. Divis Laboratories Ltd. vs The DCIT Circle-1(2) (Hyderabad)

    (2013) TaxCorp(LJ) 1558 (ITAT-HYDERABAD) · Income tax Section 80HHC

  11. ITAT Hyderabad · 04 Jan 2013
    Penalty u/s. 271B not liable where Audit Report obtained before due date but return filed after due late.

    M/s. B.D.Leasing & Finance Ltd. vs ACIT

    (2013) TaxCorp(LJ) 1548 (ITAT-HYDERABAD) · Income Tax Section 44AB, 271B, 271F

  12. ITAT Hyderabad · 24 Aug 2012
    Penalty u/s 271(1)(c) is neither mandatory nor automatic, merely excepting the deficit cash balance found in the cash book, no other incriminating material was found during the survey operation penalty cannot be imposed.

    Pooja Jewellers vs ITO

    (2012) TaxCorp(LJ) 1547 (ITAT-HYDERABAD) · Income Tax Section 271(1)(c)

  13. ITAT Hyderabad · 07 Jun 2013
    Income Tax Section 2(47)(v), 45 and Section 53A of TP Act

    Sri S. Ranjith Reddy vs Deputy CIT (Hyderabad)

    (2013) TaxCorp(LJ) 1516 (ITAT-HYDERABAD) · Income Tax Section 2(47)(v), 45 and Section 53A of TP Act

  14. ITAT Hyderabad · 16 Dec 2011
    Income Tax Section 45, 2(47)(v) and s. 53A of the Transfer of Property Act

    Shri Suresh Kumar D. Shah, Hyderabad vs Dy. Commissioner of Income-tax (Hyderabad)

    (2011) TaxCorp(LJ) 1510 (ITAT-HYDERABAD) · Income Tax Section 45, 2(47)(v) and s. 53A of the Transfer of Property Act

  15. ITAT Hyderabad · 17 Jun 2013
    Income-tax Act, 1961, s 69

    Chandrasekhar Nangunuri v Income Tax Officer, 21 June 2013

    (2013) TaxCorp(LJ) 1469 (ITAT-HYDERABAD)

  16. ITAT Hyderabad · 10 Jun 2013
    Income-tax Act, 1961, s 145

    Soma Srinivas Reddy v Addl CIT, 13 June 2013

    (2013) TaxCorp(LJ) 1445 (ITAT-HYDERABAD)

  17. ITAT Hyderabad · 07 Jun 2013
    Income-tax Act, 1961, s 10A

    Xilinx India Technology Services Pvt Ltd v DCIT, 13 June 2013

    (2013) TaxCorp(LJ) 1444 (ITAT-HYDERABAD)

  18. ITAT Hyderabad · 31 May 2013
    Income-tax Act, 1961, s 35D

    Vijai Electricals Ltd v Addl Commissioner of Income-Tax, 11 June 2013

    (2013) TaxCorp(LJ) 1206 (ITAT-HYDERABAD)

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