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.
Remuneration to partners should be Authorised by Partnership deed but quantification not necessary
When information available in public domain is not sufficient to make the comparisons possible, then some approximations and reasonable assumptions are to be made
Penalty can not be imposed where the controversy is regarding the legality of the claim made by the assessee: SC
Merely because an addition is made to the income declared by the assessee, penalty u/s. 271(1)(c) cannot be imposed
Date which is material and relevant for purposes of computing limitation period in certain cases under IT Act
When penalty under section 271C of IT Act is not leviable on Assessee for failure to deduct tax at source
Even an Indian company can claim the benefits of non-discrimination under the DTAA
Tribunal cannot examine validity of the action of search under section 132 of IT Act, 1961
No additions solely on the basis of material found in possession of third party
Coca Cola India (P) Ltd. Versus Deputy Commissioner of Income Tax (ITAT Pune)
Increase in turnover cannot be the sole criteria for steep increase in remuneration payable to director
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.
