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.
TDS credit available as per reporting of income & not as per reporting by deductor
Payment of lease rent for acquiring mining rights is capital expenditure
No addition of Notional annual rental value on unsold flats held as stock-in-trade
TDS credit cannot be denied for non-furnishing of declaration u/r 37BA(2) while clubbing of income
Exemption u/s 11 doubtful as condition of advancement of any other object of general public utility not satisfied
Amount paid by employee due to breach of non-compete agreement cannot be taxed as salary
Date of possession is considerable as actual purchase date for claiming exemption u/s 54
Deduction u/s 43B is allowable in case of interest paid on customs duty
Non-discussion of issue in assessment order doesn’t make it erroneous & prejudicial to interest of revenue
Repair and renovation of asset is allowable as revenue expenditure
Non-compliance with communication u/s 143(1)(A) on account of technical glitches in IT portal justified
CPC cannot go beyond return of income while processing return of income u/s 143(1)
Mere unsustainable claim not amounts to furnishing inaccurate particulars of Income
Initiation of revisionary proceeding u/s 263 on fishing and roving enquiry is unjustified
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.
