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.
Section 54EC – Reckoning of Period From Date of Sale or Receipt of Payment?
Software License Charges – Payment for right to use of copyrighted article do not constitute ‘royalty’
Non-compete fees of capital nature entitled for depreciation as intangible asset
Section 10A deduction is available to a new unit even though STPI approval refers to it as expansion of existing unit
Transfer Pricing – ITAT Explains Law On Adjusting For Differences In Comparables
No penalty for inadvertent reporting of income if assessee establish bonafide and innocence
Section 234D of the Act applicable only from the assessment year 2004-05 onwards and not for the earlier assessment years
Transfer pricing is founded on the principles of economic substance and hence, it is fact specific – ITAT Pune
Expenditure can be disallowed only in the event of non-deduction of TDS & not in cases involving short deduction
Proof of service outside India pre-requisite for beneficial tax claim – ITAT Pune
S.10(38) Exemption cannot be denied for delay in dematerialisation
ITAT Pune rejects set off for interest paid and received on income tax
Disallowance u/s. 40A(9) for Statutory Corporations cannot be made as their Service Regulations have ‘force of law’ – ITAT Pune
ITAT criticises AO for harassing the assessee by wrongly levying penalty
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.
