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.
AO bound to compute total income in conformity with ALP determined by TPO
Exemption U/s 54B allowable on Jirayat type of agricultural land as it was cultivable land
Payment For Removal of Encumbrances Deductible U/s 48(1)
Exemption U/S 54B Available for Purchase of Agricultural Land in Son’s Name
No exemption U/s 54F on failure to deposit unutilized amount of capital gain within time
Date of possession of flat is date of actual purchase for claiming exemption u/s 54F
Section 54F: ITAT allows Date of possession of new house instead of date of sale agreement / registration
Gain on settlement of sales tax deferred liability not taxable
No addition for jewellery for mere non-match with description in Wealth-tax returns
Section 54F exemption cannot be denied merely because bills & vouchers were not produced
No TDS on Payment to Amazon for Web-Hosting as same is not Royalty
If Authorised representative is empowered by assessee to appear before authorities,every concession was binding on assessee
No STCG in case insurance claim less than amount of actual expenditure on re-construction
Declaration of additional incomes when AO confronted with details of Form No. 26AS attract penalty
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.
