Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Fresh adjudication needed as claim of deduction u/s 80P dismissed without considering merits of case
Income Tax
Income Tax
Delay in Tax Audit Report Submission is Technical Breach: ITAT deletes section 271B Penalty
Income Tax
Income Tax
Cash Deposits during Demonetization – ITAT upheld PCIT instruction to follow CBDT SOP
Income Tax
Income Tax
Character of charitable purpose gets lost when receipts from business activity is more than 20%
Income Tax
Income Tax
Advance receipt cannot be taxed without accrual of income
Income Tax
Income Tax
Corpus specific voluntary donations not taxable in case of unregistered trust
Income Tax
Income Tax
Interest u/s 28 of Land Acquisition Act from date of possession of land till date of judgement is not taxable
Income Tax
Income Tax
Section 54B of Income Tax Act being an exemption provision needs to be interpreted strictly
Income Tax
Income Tax
Exemption u/s 11 duly denied for non-submission/ late submission of Form No. 10B
Income Tax
Income Tax
TDS credit available as per reporting of income & not as per reporting by deductor
Income Tax
Income Tax
Payment of lease rent for acquiring mining rights is capital expenditure
Income Tax
Income Tax
No addition of Notional annual rental value on unsold flats held as stock-in-trade
Income Tax
Income Tax
TDS credit cannot be denied for non-furnishing of declaration u/r 37BA(2) while clubbing of income
Income Tax
Income Tax
