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.
Claim of enhanced amount of carry forward loss in revised return filed within time permitted u/s 139(5) allowable
Order not containing DIN shall be treated as invalid
Deduction u/s 80IA(7) of Income Tax Act allowable as return duly filed within extended time limit
Appellate authority is empowered to entertain any new claim not made before AO
Deemed rent not applicable on unsold flats treated as stock-in-trade by builder
Fresh adjudication needed as claim of deduction u/s 80P dismissed without considering merits of case
Delay in Tax Audit Report Submission is Technical Breach: ITAT deletes section 271B Penalty
Cash Deposits during Demonetization – ITAT upheld PCIT instruction to follow CBDT SOP
Character of charitable purpose gets lost when receipts from business activity is more than 20%
Advance receipt cannot be taxed without accrual of income
Corpus specific voluntary donations not taxable in case of unregistered trust
Interest u/s 28 of Land Acquisition Act from date of possession of land till date of judgement is not taxable
Section 54B of Income Tax Act being an exemption provision needs to be interpreted strictly
Exemption u/s 11 duly denied for non-submission/ late submission of Form No. 10B
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.
