Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Penalty cannot be imposed on declared income shown in return of income
Income Tax
Income Tax
ITAT restricts adhoc addition for freight expenses to 5%
Income Tax
Income Tax
Provisions of Deemed Dividend provisions not applicable to Advancement of Loan in Ordinary Course of Business
Income Tax
Income Tax
Taxability of Sale Consideration accruing in multiple Years on sale of plot as per development agreement
Income Tax
Income Tax
Homologation Expenditure is Revenue in Nature
Income Tax
Income Tax
Assessment cannot exceed prescribed ‘limited’ scrutiny scope except as per due process of law
Income Tax
Income Tax
In absence of International Transaction ALP Determination not necessary
Income Tax
Income Tax
Advice of Consultant not constitute sufficient cause to condone delay in appeal filing
Income Tax
Income Tax
Section 271(1)(c) Penalty proceedings initiated against Assessee cannot continue against Legal Heir
Income Tax
Income Tax
Portfolio Management Services income taxable under ‘Capital gains’
Income Tax
Income Tax
Section 80IB: Date of application for completion certificate is relevant
Income Tax
Income Tax
Subsidy for dispersal of industries in less developed area is capital receipt
Income Tax
Income Tax
MAT Credit eligible on Surcharge, Education Cess & Additional Surcharges
Income Tax
Income Tax
