Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Amount paid by employee due to breach of non-compete agreement cannot be taxed as salary
Income Tax

Income Tax
Date of possession is considerable as actual purchase date for claiming exemption u/s 54
Income Tax

Income Tax
Deduction u/s 43B is allowable in case of interest paid on customs duty
Income Tax

Income Tax
Non-discussion of issue in assessment order doesn’t make it erroneous & prejudicial to interest of revenue
Income Tax

Income Tax
Repair and renovation of asset is allowable as revenue expenditure
Income Tax

Income Tax
Non-compliance with communication u/s 143(1)(A) on account of technical glitches in IT portal justified
Income Tax

Income Tax
CPC cannot go beyond return of income while processing return of income u/s 143(1)
Income Tax

Income Tax
Mere unsustainable claim not amounts to furnishing inaccurate particulars of Income
Income Tax

Income Tax
Initiation of revisionary proceeding u/s 263 on fishing and roving enquiry is unjustified
Income Tax

Income Tax
Statutory provisions of interest on refund cannot be altered via issue of CBDT circular
Income Tax

Income Tax
Section 244A interest eligible on refund of self-assessment tax
Income Tax

Income Tax
Premium paid by company on insurance policy taken by director not allowable
Income Tax

Income Tax
Section 272A(1)(d) penalty not leviable if AO not acted on adjournment request of assessee
Income Tax

Income Tax
