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Landmark Rulings

ITAT Hyderabad — Direct Tax

339 rulings

  1. 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

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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)

  15. ITAT Hyderabad · 23 Nov 2023
    ITAT - Hyderabad ITAT Rejects LTCG Exemption on Penny Stocks, Citing Unrealistic Profits.

    Anirudh Venkata Ragi Vs Income Tax Officer

    (2023) TaxCorp(LJ) 32773 (ITAT-HYDERABAD)

  16. ITAT Hyderabad · 13 Oct 2023
    ITAT - Hyderabad Tribunal Upholds SBI Short-Term Rate for TP Adjustments, Dismisses Appeal for Applying LIBOR + 200 Basis Points.

    HM CLAUSE INDIA PRIVATE LIMITED VERSUS DCIT, CIRCLE-2 (1) , HYDERABAD.

    (2023) TaxCorp(LJ) 32523 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107645&Category=ITAT&CategoryType=Zip

  17. ITAT Hyderabad · 07 Oct 2023
    ITAT - Hyderabad Tribunal Disallows Section 80IA Deduction to Constituent of AOP/Joint Ventures.

    DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2 (1) , HYDERABAD. VERSUS M/S. HES INFRA PRIVATE LIMITED

    (2023) TaxCorp(LJ) 32477 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107510&Category=ITAT&CategoryType=Zip

  18. ITAT Hyderabad · 05 Oct 2023
    ITAT - Hyderabad Tribunal Validates Condonation of Delay and Grants Foreign Tax Credit.

    ASHISH AGRAWAL, PUNE VERSUS INCOME TAX OFFICER, WARD-12 (1) , HYDERABAD

    (2023) TaxCorp(LJ) 32453 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107483&Category=ITAT&CategoryType=Zip

  19. ITAT Hyderabad · 04 Oct 2023
    ITAT - Hyderabad ITAT Verdict: No Penalty under Section 271D for Alleged Undisclosed Income Simultaneously Treated in Violation of Section 269SS.

    ACIT, CENTRAL CIRCLE 2 (4) HYDERABAD VERSUS SHRI BAPU REDDY JALA NIZAMABAD

    (2023) TaxCorp(LJ) 32446 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107408&Category=ITAT&CategoryType=Zip

  20. ITAT Hyderabad · 21 Sep 2023
    ITAT - Hyderabad ITAT Upholds Revenue's Stance: Denies Section 80-IA Deduction for Joint Venture Profits, Relying on SC's Dilip Kumar Verdict.

    HES Infra Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32389 (ITAT-HYDERABAD) · Section 80-IA

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