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.
Statutory provisions of interest on refund cannot be altered via issue of CBDT circular
Section 244A interest eligible on refund of self-assessment tax
Premium paid by company on insurance policy taken by director not allowable
Section 272A(1)(d) penalty not leviable if AO not acted on adjournment request of assessee
Addition of unexplained cash credit sustained as genuineness and creditworthiness not proved
TDS on Salary deducted by employer allowable despite non-deposit
Incentives from Rajasthan Investment Promotion Scheme 2010 is capital receipt
Tax audit mandatory as gross receipts above prescribed limit
Section 56(2)(vii) applies to purchaser of capital asset & Section 50C to Buyer
Remuneration to directors cannot be disallowed merely because dividend could have fetch more tax
Income from unsold flats held as stock taxable as Income from House property
Assessment order passed in the name of non-existing entity is null & void ab initio
No section 271B penalty for Non fling of tax audit report due to Reasonable cause
Transfer of Leasehold Right not warrant invoking of section 50C(1)
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.
