Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Deduction U/s. 54F cannot be claimed on Capital gains arising in the hands of spouse
Income Tax
Income Tax
Mere low profitability of recipient firm not relevant to apply section 40A(2)(b)
Income Tax
Income Tax
ITAT on section 80-IA(4) deduction claimed by filing revised return
Income Tax
Income Tax
Directions of JCIT or CIT cannot only be reason to believe for reopening of assessment
Income Tax
Income Tax
Mere furnishing of confirmations & PAN not sufficient to prove creditworthiness of creditors
Income Tax
Income Tax
For depreciation slump sale price needs to be bifurcated between tangible and intangible assets in a systematic manner
Income Tax
Income Tax
Nature of Agricultural income would not change merely because operation were done in a greenhouse
Income Tax
Income Tax
S. 271B No penalty Failure to get accounts audited for Bona fide belief that assessee not liable to get audited
Income Tax
Income Tax
TDS U/s. 194C is not applicable to transactions of purchase of goods
Income Tax
Income Tax
Section 263 order invalid if it covers Matter not part of Limited Scrutiny
Income Tax
Income Tax
ITAT disallows proportionate interest for Interest free advances given to sister concerns
Income Tax
Income Tax
Penalty U/s. 271AAA lieviable if Conditions precedent not satisfied
Income Tax
Income Tax
Exemption u/s. 10(23C)(v) eligible on addition under section 68
Income Tax
Income Tax
