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.
Sec. 11 Exemption cannot be denied fully for mutual fund investment
No penalty for non deduction of TDS on sale of SIM Cards/recharge coupons at discounted rate
Company with extraordinary events cannot be considered as comparable
Relief – Fees u/s 234E for late filing of TDS return
No disallowance u/s. 14A on shares held as stock-in-trade
S. 263 Valid if AO fails to enquire business exigency of donations
S. 80IB(10) Mere Common Commercial & Residential Layout?
Disallowance u/s 14A gets attracted even if a mix of interest bearing & non-bearing funds used to make investments earning exempt income
CIT (A) cannot initiate & levy penalty u/s 271(1) (c) by penalty order under his adjudication
Invocation of Section 263 on mere DCIT Suggestion invalid
Section 263 – Revision merely on DCIT suggestion & without independent judgment, not valid in law
Addition for alleged suppression of production not sustainable on mere order of excise duty evasion for earlier years
Assessee not entitled to claim any fresh deduction for completed assessments in return filed u/s 153A
Addition for alleged suppression of production based on mere variation in electricity consumption not sustainable
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.
