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.
Order U/s. 201(1) cannot be passed after expiry of limitation period
It is not for the TPO to decide best business strategy for assessee
Assessee entitled to claim additional depreciation on windmill
AO cannot set-off of brought forward loss before allowing remuneration to partner
Penalty for delay in filing TDS return due to technical glitches is invalid
Deduction U/s. 54F cannot be claimed on Capital gains arising in the hands of spouse
Mere low profitability of recipient firm not relevant to apply section 40A(2)(b)
ITAT on section 80-IA(4) deduction claimed by filing revised return
Directions of JCIT or CIT cannot only be reason to believe for reopening of assessment
Mere furnishing of confirmations & PAN not sufficient to prove creditworthiness of creditors
For depreciation slump sale price needs to be bifurcated between tangible and intangible assets in a systematic manner
Nature of Agricultural income would not change merely because operation were done in a greenhouse
S. 271B No penalty Failure to get accounts audited for Bona fide belief that assessee not liable to get audited
TDS U/s. 194C is not applicable to transactions of purchase of goods
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.
