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.
Deemed rental income from unsold stock of Flats is taxable as house property income
Employee’s contribution to PF not deposited before due date as per EPF Act is not allowable
No Addition for cash deposit due to wrong particulars of PAN given by Bank
ITAT deletes penalty for Failure to get Accounts Audited due to ill health of Wife
ITAT refuses to Condones delay of 1315 days in appeal filing as no reasonable cause exist
Education cess is not allowable deduction
Expenditure incurred during interval period of setting up of a new business & its commencement can be allowed as deduction
Wrong claim of assessee should be assisted by authorities in assessment proceeding
Deduction u/s 54B ineligible if land not used for agricultural purpose
Addition u/s 68 merely based on presumption/ suspicion is unsustainable
Repair & maintenance of workshop/ showroom is revenue expenditure
Compensation for pre-closure of BOT project is capital receipt hence not taxable
Exemption u/s 80G granted to trust inspite of some expenses incurred for religious purpose
Benefit of carry forward and set off available to amalgamating company is also available to amalgamated company
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.
