Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Consideration received for providing IT support services not taxable FTS under DTAA, if no technical knowhow was made available
Income Tax

Income Tax
No TP adjustmentas for expenses disallowed by assessee sou-motu
Income Tax

Income Tax
Residential-cum-commercial project approved by local authority eligible for s. 80-IB(10) deduction
Income Tax

Income Tax
In Speculation trading there is no ‘sale’ or ‘turnover’ effected within the meaning of S. 44AB
Income Tax

Income Tax
Expenses liable to be considered as fringe benefits only to extent same are incurred in consideration for employment
Income Tax

Income Tax
Amount not allowed for non deduction of TDS is eligible for deduction U/s. 80IB
Income Tax

Income Tax
No acquisition cost, no capital gains tax
Income Tax

Income Tax
Deduction U/s. 80IB allowable on expenses disallowed by AO
Income Tax

Income Tax
No TDS on Payment to labourers appointed & paid through Mathadi Board
Income Tax

Income Tax
S. 14A not be invocable to disallow set off of carried forward losses in case of co-operative society
Income Tax

Income Tax
ITAT allows Deduction u/s.80IB(10) on partially complete project
Income Tax

Income Tax
Statement under section 132(4) can be retracted
Income Tax

Income Tax
New provisions of section 10A provides for deduction & not exemption
Company Law

Company Law
