Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Education cess is not allowable deduction
Income Tax
Income Tax
Expenditure incurred during interval period of setting up of a new business & its commencement can be allowed as deduction
Income Tax
Income Tax
Wrong claim of assessee should be assisted by authorities in assessment proceeding
Income Tax
Income Tax
Deduction u/s 54B ineligible if land not used for agricultural purpose
Income Tax
Income Tax
Addition u/s 68 merely based on presumption/ suspicion is unsustainable
Income Tax
Income Tax
Repair & maintenance of workshop/ showroom is revenue expenditure
Income Tax
Income Tax
Compensation for pre-closure of BOT project is capital receipt hence not taxable
Income Tax
Income Tax
Exemption u/s 80G granted to trust inspite of some expenses incurred for religious purpose
Income Tax
Income Tax
Benefit of carry forward and set off available to amalgamating company is also available to amalgamated company
Income Tax
Income Tax
Foreign exchange gain/ loss from ordinary course of business is operating cost/ revenue
Income Tax
Income Tax
Revision power u/s 263 cannot be invoked if enquiry conducted by AO
Income Tax
Income Tax
Disallowance of 1% reasonable as share transactions manipulated via entry provider
Income Tax
Income Tax
Genuine Business Transactions not covered under Section 40A(3)
Income Tax
Income Tax
