Fidelity Diagnostics P. Ltd Vs DCIT (ITAT Pune) The issue in the present appeal relates to allowability of referral fees paid to doctors and nursing home by the appellant company. The Assessing Officer was of the opinion that the payment of referral fees to doctors and nursing home would amount to violation of the provisions […]
Dr. Shri Gurunath Shankarappa Wachche Vs ITO (ITAT Pune) Section 292BB provides that where an assessee has appeared in any proceedings etc., it shall be deemed that any notice under any provision of this Act, has been duly served upon him in time and such assessee shall be precluded from taking any objection in any […]
ITAT Pune held that it is an admitted fact that assessee has fully and truly disclosed all the material facts and hence initiation of re-assessment proceedings merely on the change of opinion by AO is impermissible in law.
ITAT Pune held that leadership training receipts is not chargeable to tax in the light of Article 12(4)(b) of DTAA between India and Portuguese
ITAT Pune held that interest u/s 201(1A) was charged on account of ex-facie delay in depositing the deducted tax within the stipulated due dates and such levy is automatic and without escapement.
BMC Software India P. Ltd Vs DCIT (ITAT Pune) ITAT Pune held that charges of Primary Rate Interface doesn’t require human intervention and hence doesn’t qualify as fees for technical services. Accordingly, TDS not deductible u/s 194J of the Income Tax Act. Facts- Assessee challenged the disallowance of Primary Rate Interface (PRI) line charges paid […]
ITAT held that advance pricing agreement APA is applicable only for specified time span not exceeding five consecutive previous years u/s.92CC(4) r.w. sub section (9A)
Income Tax Return revision right under section 139(5) was denied and not at all available to assessee who has filed belated return under section 139(4).
ITAT Pune held that depreciation on items like stainless steel table, tools, trollies used by scientist or lab technicians in laboratory are used for production of vaccine/ other is allowable at the rate applicable to plant and machinery
ITAT Pune rejected the petition for condonation of delay in filing an appeal as it was found that the appeal was casual, non-serious and non-vigilant in preferring appeal against the impugned orders.
