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.
No Section 234E late fees for delayed TDS Statement filed before 31.05.2015
No obligation to deduct section 194H TDS if commission not debited to Profit & Loss Account
Transfer of land as share of capital in AOP is taxable u/s 45(3) of Income Tax Act
Indexed cost of development not allowed on failure to substantiate the claim
Jurisdiction to levy penalty u/s 271(1)(c) fails for non-application of mind by AO
State Govt Undertaking Employee cannot be treated as State Govt Employee for Gratuity & LTA Exemption
Section 263 cannot be Invoked if AO Adopted One of Two Plausible Views
Waiver of cash loan not income within the purview of section 28(iv)
NFAC can entertain fresh claims without a revised return
ITAT deletes addition for Cash deposit during demonetization out of Alimony
TDS deductible on interest payment by Co-Op bank to Minors & Unregistered Firms
Principle of fraud applies on failure to establish why shops were sold at loss to partners
ITAT restores matter to CIT(E) as his order was non-speaking order
No Denial of FTC for non-filing of Form No. 67
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.
