Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
ITAT imposes costs for ‘recovery harassment’ on Assessing Officer
Income Tax
Income Tax
Deduction under Section 80-IA(4) available even to contractor who merely develops but does not operate & maintain the infrastructure facility
Income Tax
Income Tax
Transfer Pricing – If Arms Length Price determined by arithmetical mean, 5 percent deduction allowable
Income Tax
Income Tax
Document seized must not only be a ‘speaking one’ but also be prima facie ‘incriminating one’ for attracting sec. 153C
Income Tax
Income Tax
Section 115O(5) do not restrict the allowability of the claim u/s 80M
Income Tax
Income Tax
Date of Completion U/s. 80IB(10) when Municipality do not issue Completion Certificate
Income Tax
Income Tax
If noting incriminating found in the course of search relating to any of the A.Y., the assessments for such years could not be disturbed
Income Tax
Income Tax
While granting registration u/s 12AA Commissioner not expected to see other provisions of the Income Tax Act, 1961
Income Tax
Income Tax
Mere citing of Law laid down by SC before tribunal and non application of same cannot be said mistake apparent from the record
Income Tax
Income Tax
Remuneration to partners should be Authorised by Partnership deed but quantification not necessary
Income Tax
Income Tax
When information available in public domain is not sufficient to make the comparisons possible, then some approximations and reasonable assumptions are to be made
Income Tax
Income Tax
Penalty can not be imposed where the controversy is regarding the legality of the claim made by the assessee: SC
Income Tax
Income Tax
Merely because an addition is made to the income declared by the assessee, penalty u/s. 271(1)(c) cannot be imposed
Income Tax
Income Tax
