Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Change of opinion by AO cannot be base for initiation of re-assessment proceedings
Income Tax
Income Tax
Leadership training receipts not taxable as per India – Portuguese DTAA
Income Tax
Income Tax
Interest u/s 201(1A) for delay in depositing TDS is unescapable
Income Tax
Income Tax
Primary Rate Interface is not fees for technical service hence TDS u/s 194J not deductible
Income Tax
Income Tax
Advance pricing agreement is applicable only to specified assessment years
Income Tax
Income Tax
Income Tax return filed belatedly cannot be revised under section 139(5)
Income Tax
Income Tax
Depreciation allowable on table, tools, trollies used in laboratory at rate applicable on machinery
Income Tax
Income Tax
Condonation not granted due to casual approach of the appellant
Income Tax
Income Tax
No section 40A(3) disallowance for Cash payment as part of sale consideration which is incorporated in purchase deed
Income Tax
Income Tax
Addition u/s 56(2)(vii)(b) sustained as immovable property received without consideration
Income Tax
Income Tax
CIT(A) considered issue not forming part of appeal – ITAT remit matter back to CIT(A)
Income Tax
Income Tax
Stamp value on agreement date should be applied for section 56(2)(vii)(b) if conditions fulfilled
Income Tax
Income Tax
Disallowance u/s 10B(7) r.w.s. 80IA(10) with material evidence is unsustainable
Income Tax
Income Tax
