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.
Excess Stock-Related Income is ‘Business Income & Not Subject to Section 69B
Interest on Delayed TDS Payment not allowable as Business Expenditure
Subsidy for industrial unit expansion under Package Incentive Scheme is capital receipts
ITAT Permits Appeal Due to Self-Assessment Tax Adjustment against refund
ITAT Allows PCIT to Exercise Revisionary Power Due to AO’s Oversight on Scrap Sales
Taxpayer/assessee should be heard as far as reasonably possible: ITAT Pune
Penalty u/s 270A leviable for Unexplained Income Misreporting
NFAC Cannot Deny Justice on other issues due to Relief Granted on One issue: ITAT
Mere Client Code Modification by Broker Doesn’t Indicate Escapement of Assessment
ITAT: Assessment Order without DIN, Breaching CBDT Circular, is Invalid
Cooperative Society’s Interest Earnings from cooperative banks: Deduction u/s 80P(2)(d) Available
No Section 271(1)(c) Penalty if no Variation in Returned & Assessable Income
No Section 54B Exemption for Agricultural Land Bought in Son/Daughter-in-law’s Name
Amount surrendered under unrecorded stock taxable as business income
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.
