Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
No penalty for inadvertent reporting of income if assessee establish bonafide and innocence
Income Tax
Income Tax
Section 234D of the Act applicable only from the assessment year 2004-05 onwards and not for the earlier assessment years
Income Tax
Income Tax
Transfer pricing is founded on the principles of economic substance and hence, it is fact specific – ITAT Pune
Income Tax
Income Tax
Expenditure can be disallowed only in the event of non-deduction of TDS & not in cases involving short deduction
Income Tax
Income Tax
Proof of service outside India pre-requisite for beneficial tax claim – ITAT Pune
Income Tax
Income Tax
S.10(38) Exemption cannot be denied for delay in dematerialisation
Income Tax
Income Tax
ITAT Pune rejects set off for interest paid and received on income tax
Income Tax
Income Tax
Disallowance u/s. 40A(9) for Statutory Corporations cannot be made as their Service Regulations have ‘force of law’ – ITAT Pune
Income Tax
Income Tax
ITAT criticises AO for harassing the assessee by wrongly levying penalty
Income Tax
Income Tax
ITAT Pune -Domestic segment cannot be regarded as a comparable for the export segment
Income Tax
Income Tax
Invocation of s 263 unjustified where Commissioner intended to substitute his own view in place of that of the Assessing Officer without pointing out as to how the action of the Assessing Officer is erroneous in law or on facts
Income Tax
Income Tax
Disallowance for diverting interest bearing funds into tax-free income
Income Tax
Income Tax
Transfer Pricing – Disallowance of costs on ground that associated enterprises also benefited not permissible
Income Tax
Income Tax
