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.
Addition based on documents seized from other company premises not sustainable if documents not belongs to assessee
Bogus Purchase: ITAT held addition of 3% of GP as reasonable
Order U/s. 201(1) & 201(1A) after one year in case of non-residents was void-ab-initio
Subsidy received for setting up of new unit is capital receipt
Reassessment invalid if notice U/s. 143(2) not issued after notice u/s 147/148
ITAT deletes penalty on Cash loan taken from unorganized finance sector to repay lenders
Web hosting charges are not in the nature of royalty: ITAT
Section 54F exemption allowable if construction completes within a period of three years from the date of transfer of original asset
Disallowance of business expenditure due to temporary discontinuation of business unsustainable
Payment of professional fee to trustees who are doctors allowable
MA is maintainable only if appeal is pending and not admitted
Capital Gain from Penny Stocks: ITAT remanded case back to CIT(A)
No penalty for income declared in original return filed within time U/s. 139(1) post Survey
Section 54F deduction not available on failure to deposit unutilized amount in CGS account by due date
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.
