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.
Section 234E: Assessee not liable for late filing charges for the period prior to June, 2015
Web hosting charge payment to Amazon Web Services do not constitutes royalty
Document seized at group company place cannot be held to be belonging to assessee
TDS not deductible on reimbursement of expenses under Income Tax Law
Exemption U/s. 54B on Sale of agricultural land available even if land is cultivated for a part of year during two immediately preceding years
Disallowance U/s. 40(a)(i) on commission to foreign agents paid outside India
Corpus specific voluntary contributions received by trust not registered U/s. 12A/12AA not taxable
Nature of Interest awarded U/s. 28 of Land Acquisition Act, 1894
ALP Adjustment of International Transaction Restricted to AEs
Addition to income on account of reversal of provision for royalty deleted in Skoda Auto case
Scope of limited scrutiny cannot be extended without approval of administrative CIT
Assessment U/s. 153A: No incriminating material found, no addition can be made
Sec 10A / 10B: Bar in section 92CA(4) not applies to suo motu TP adjustments
Depreciation Eligible on Intangible asset namely Goodwill
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.
