Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Direct Stay Application to ITAT maintainable. Not necessary that lower authorities must be approached first
Income Tax
Income Tax
Partnership firm eligible for Sec. 54EC benefit despite investment in Individual name of Partners
Income Tax
Income Tax
Deduction U/s. 80IB(10) cannot be denied for mere delay in issue of completion certificate by Municipality
Income Tax
Income Tax
Extension U/s 80G(5) cannot be denied for violation of section 13
Income Tax
Income Tax
In case of conflict in judgment of non-jurisdictional High Courts, one in favour of assessee should be adopted
Income Tax
Income Tax
S. 14A Recording of satisfaction is pre-requisite for invoking rule 8D
Income Tax
Income Tax
Deduction U/s. 80-IB(10) available on additional income offered u/s 132(4) in return filed u/s 153A
Income Tax
Income Tax
Loss due to Confiscation of stock by Customs is allowable
Income Tax
Income Tax
Consistent losses show mistake/ absence of intention to evade taxes
Income Tax
Income Tax
Assessee eligible for benefit u/s 801A even if only part of Infrastructural Project work is executed by it
Income Tax
Income Tax
Transfer pricing –Comparable cannot be selected if risk assumed and capital employed in international transactions are unmatched
Income Tax
Income Tax
TP adjustment without considering business structure of assessee not maintainable
Income Tax
Income Tax
Section 54 benefit available to Assessee on Flat Purchased in wife/Daughters name
Income Tax
Income Tax
