Courts: ITAT Pune
Find latest ITAT Pune judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Revisionary jurisdiction cannot be exercised against Void order
Deity is a juristic person & have status of individual for taxation
Deduction U/s. 80-IB(10) allowable to both owner & land developer
Assessment in the name of non-existent company was invalid
Software purchased across the counter as shrink proof software is not akin to royalty
Levy of penalty is not warranted in case of Vague Charges
ALV of unsold units held as stock in trade cannot be taxed under house property
ITAT condones delay in filing appeal as sufficient cause for delay was exist
Transfer cannot be considered merely on the basis of registered agreement
Denial of exemption U/s. 11 to registered Trust for mere non- producing evidence of registration U/s. 12A/12AA is invalid
Revisionary power U/s. 263 cannot be exercised on ground not covered in Re-Opening
Addition for deemed rent of unsold flats cannot be made to Builder
No Section 40(a)(ia) for Non TDS deduction if Payee paid tax to government
TDS not deductible on Payment of Wharfage Charges
ITAT Pune judgments and orders cover a broad range of income-tax controversies involving individuals, businesses and corporate taxpayers. This TaxGuru page compiles decisions relating to assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural issues. Chartered Accountants, advocates, companies and other tax professionals can use this collection to research ITAT Pune precedents and follow developments in direct tax jurisprudence. The page includes recent and significant earlier Tribunal decisions published on TaxGuru for convenient income-tax case-law research.
