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Landmark Rulings

ITAT Hyderabad — Direct Tax

438 rulings

  1. ITAT Hyderabad · 20 May 2025
    Hyderabad ITAT Sets Aside CIT(A) Order, Mandates Fresh Adjudication on Merits After Opportunity to Assessee

    Power Mech Infra Private Limited Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35302 (ITAT-HYDERABAD)

  2. ITAT Hyderabad · 30 Jul 2025
    Hyderabad ITAT Upholds Exemption for Residential Property Purchase under Section 54F, Dismisses Revenue's Objections

    Narasimha Reddy Duthala Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35279 (ITAT-HYDERABAD) · Sections 54F

  3. ITAT Hyderabad · 18 Apr 2025
    Hyderabad ITAT Reaffirms Validity of Directors' Bonus Payments Under Section 36(1)(ii)

    Rohini Minerals Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 35040 (ITAT-HYDERABAD) · Section 36(1)(ii)

  4. ITAT Hyderabad · 18 Mar 2025
    ITAT Hyderabad Affirms CIT(A) Decision Quashing Penalty Orders Deemed Barred by Limitation in Section 271D Cases

    Sireesha Pochareddy Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35007 (ITAT-HYDERABAD) · Section 271D

  5. ITAT Hyderabad · 24 Mar 2025
    Hyderabad ITAT Affirms TDS Credit for Joint Venture Assessee on Payments from North East Frontier Railway, Upholding Jurisdictional High Court Precedent

    HCC CP PL JV Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34972 (ITAT-HYDERABAD)

  6. ITAT Hyderabad · 06 Mar 2025
    Late Submission of Form 10-IC for AY 2021-22 Recognized for AY 2022-23 and Subsequent Assessment Years

    Sandor Medicaids Private Limited Vs The ACIT

    (2025) TaxCorp(LJ) 34889 (ITAT-HYDERABAD) · Section 115BAA

  7. ITAT Hyderabad · 10 Jan 2025
    Hyderabad ITAT Denies Hinduja National Power Additional Depreciation Claims on Power Generation Activities

    Hinduja National Power Corporation Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34797 (ITAT-HYDERABAD) · Sections 32(1)(iia), 32AC, 32AD

  8. ITAT Hyderabad · 24 Jan 2025
    Assessee Denied Depreciation on Intangible Asset Due to Lack of Ownership

    Patna Bakhtiyarpur Tollway Limited Vs ACIT

    (2025) TaxCorp(LJ) 34785 (ITAT-HYDERABAD)

  9. ITAT Hyderabad · 15 Jan 2025
    Hyderabad ITAT Determines Sub-Contractor's Eligibility for 80IA(4) Deduction in Andhra Pradesh Irrigation Project

    Prathima Infrastructure Limited Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34732 (ITAT-HYDERABAD) · Section 80IA(4)

  10. ITAT Hyderabad · 26 Dec 2024
    Debt Write-off: ITAT Hyderabad Upholds Assessee's Right to Deduction Under Income Tax Act

    Nuevosol Energy Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34713 (ITAT-HYDERABAD)

  11. ITAT Hyderabad · 18 Dec 2024
    Disallowance of Deduction Under Section 80IA(4) Challenged in ITAT Hyderabad as Unsustainable Following Acquisition

    Lanco Solar (Gujarat) Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34694 (ITAT-HYDERABAD)

  12. ITAT Hyderabad · 08 Nov 2024
    Hyderabad ITAT Rules Revenue Must Acknowledge Manufacturing Start for AY 2024 Despite Compliance Failures in AY 2023

    Granules CZRO Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34642 (ITAT-HYDERABAD) · Section 115BAB

  13. ITAT Hyderabad · 19 Nov 2024
    Hyderabad ITAT Upholds Assessee's Appeal; Confirms Validity of AO's Assessment Order on Capital Reduction

    Menzies Bobba Ground Handling Services Private Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34609 (ITAT-HYDERABAD)

  14. ITAT Hyderabad · 14 Oct 2024
    Legal Decision on Claims for Deductions Following a Search Operation: ITAT Hyderabad Ruling

    SEW Infrastructure Limited Vs DCIT

    (2024) TaxCorp(LJ) 34587 (ITAT-HYDERABAD)

  15. ITAT Hyderabad · 29 Nov 2024
    Hyderabad ITAT Upholds Assessee's Claim for Foreign Tax Credit Despite Delayed Filing of Form 67

    Ramesh Babu Jasti Gandipet Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34574 (ITAT-HYDERABAD)

  16. ITAT Hyderabad · 06 Jul 2024
    ITAT Hyderabad : CIT(E) can't cancel trust registration sans proof of specific violation u/s 12AB(4) Explanation

    Myadam Krishan Rao Charitable Trust Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34250 (ITAT-HYDERABAD) · Section 12AB(4)

  17. ITAT Hyderabad · 27 Jun 2024
    Hyderabad ITAT Rules on Timing of Taxation for Joint Development Agreements, Favoring Assessee

    Kiran Reddy Gangidi Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34174 (ITAT-HYDERABAD)

  18. ITAT Hyderabad · 20 Apr 2024
    ITAT - Hyderabad ITAT Holds Penalty Order for 'Misreporting' of Income Unjustified When Notice and Assessment Order Mention 'Under-Reporting'.

    Mohd. Sarwar Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33757 (ITAT-HYDERABAD)

  19. ITAT Hyderabad · 23 Feb 2024
    ITAT - Government Contractor's 92% Profit Deemed "Contractual Loot" by Hyderabad ITAT, Fresh Examination Ordered

    LEPL Projects Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33389 (ITAT-HYDERABAD)

  20. ITAT Hyderabad · 16 Feb 2024
    ITAT - Hyderabad ITAT Disallows 'Speed Money' Paid for Obtaining Government Contracts, Rejects Telescoping of Admitted Income.

    Nagarjuna Construction Company Ltd (NCCL) Vs Dy.CIT

    (2024) TaxCorp(LJ) 33338 (ITAT-HYDERABAD)

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