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.
Right to Collect Toll’ Eligible for Depreciation as ‘Intangible Asset’
Section 234E Late Fee leviable for TDS Default Post 01-06-2015 Valid
Section 54 Capital Gain Exemption cannot be claimed for Multiple Flats
Deduction not allowable for Referral Fees to Doctors & Nursing Homes
Reassessment without section 148 notice invalid even if assessee participated in proceedings
Change of opinion by AO cannot be base for initiation of re-assessment proceedings
Leadership training receipts not taxable as per India – Portuguese DTAA
Interest u/s 201(1A) for delay in depositing TDS is unescapable
Primary Rate Interface is not fees for technical service hence TDS u/s 194J not deductible
Advance pricing agreement is applicable only to specified assessment years
Income Tax return filed belatedly cannot be revised under section 139(5)
Depreciation allowable on table, tools, trollies used in laboratory at rate applicable on machinery
Condonation not granted due to casual approach of the appellant
No section 40A(3) disallowance for Cash payment as part of sale consideration which is incorporated in purchase deed
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.
