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.
Foreign exchange gain/ loss from ordinary course of business is operating cost/ revenue
Revision power u/s 263 cannot be invoked if enquiry conducted by AO
Disallowance of 1% reasonable as share transactions manipulated via entry provider
Genuine Business Transactions not covered under Section 40A(3)
interest income earned by co-op society from co-op banks qualifies for deduction u/s 80(P)(2)(d)
Section 263 not invocable if assessment order is not erroneous or prejudicial to interests of revenue
ITAT’s clarifies law on additions wrt employees’ contributions for PF/ESI based on Tax Audit Report by CPC
Exemption u/s 10(38) denied based on principle of fraud
Section 194A TDS not deductible on interest Payment to Members by Co-Op Bank
AO cannot reopen assessment in absence of any tangible material showing income escapement
Section 54F exemption not eligible if Construction of House not Completed Within 3 Years
Form 10 filed manually with Income Tax Return: ITAT grants section 11 exemption
ITAT directs AO to restrict disallowance to those investments which earned dividend income
Tolerance margin of 10% u/s 43CA is applicable retrospectively
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.
