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.
S. 14A not be invocable to disallow set off of carried forward losses in case of co-operative society
ITAT allows Deduction u/s.80IB(10) on partially complete project
Statement under section 132(4) can be retracted
New provisions of section 10A provides for deduction & not exemption
No Capital Gain on Transfer of Land Having Nil Acquisition Cost
PMS fees is deductible against capital gains
S. 271(1)(c) Ignorance of law can be valid excuse for non resident
Amount received by partner on retirement is exempt from capital gains tax
Direction given by the BIFR is binding on Assessing Officer
Without referring the matter to DVO, A.O. cannot compute capital gains u/s 50C
Books of account can be rejected either for default of ‘incomplete books’ or for ‘inaccurate books’
HC dismisses Revenue Appeal for Non-Service of Notice of hearing
While dealing with application u/s. 80G(5) CIT cannot act as assessing authority
Assessment Order u/s. 153 Without JCIT Approval void
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.
