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.
Assessee eligible for benefit u/s 801A even if only part of Infrastructural Project work is executed by it
Transfer pricing –Comparable cannot be selected if risk assumed and capital employed in international transactions are unmatched
TP adjustment without considering business structure of assessee not maintainable
Section 54 benefit available to Assessee on Flat Purchased in wife/Daughters name
Addition on the on basis of allocation of indirect cost cannot be made to ALP if no actual expense been incurred
Consideration received for providing IT support services not taxable FTS under DTAA, if no technical knowhow was made available
No TP adjustmentas for expenses disallowed by assessee sou-motu
Residential-cum-commercial project approved by local authority eligible for s. 80-IB(10) deduction
In Speculation trading there is no ‘sale’ or ‘turnover’ effected within the meaning of S. 44AB
Expenses liable to be considered as fringe benefits only to extent same are incurred in consideration for employment
Amount not allowed for non deduction of TDS is eligible for deduction U/s. 80IB
No acquisition cost, no capital gains tax
Deduction U/s. 80IB allowable on expenses disallowed by AO
No TDS on Payment to labourers appointed & paid through Mathadi Board
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.
