Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
When property is vacant, rent is to be calculated under section 23(1)(a)
Income Tax
Income Tax
Delay cannot be condoned simply for confusion of Assessee regarding the course of action
Income Tax
Income Tax
ITAT restricts addition to 50% for non-furnishing of requisite detail related to refund of advances from customers
Income Tax
Income Tax
In absence of Evidence Proving Creditworthiness of Creditors additions justified
Income Tax
Income Tax
Subsidy for encouraging dispersal of industries to less developed areas cannot be treated as revenue receipt
Income Tax
Income Tax
Penalty not leviable for Bonafide & Inadvertent mistake in deduction claim
Income Tax
Income Tax
ITAT Allows Administrative Service Charges considering emails as evidence
Income Tax
Income Tax
Reopening based on change of opinion due to Audit Objection is invalid
Income Tax
Income Tax
If agreement for sale of immovable property not registered, it not amounts to transfer
Income Tax
Income Tax
Deduction of excessive price paid on sugarcane purchase by Co-op sugar factory
Income Tax
Income Tax
Addition for cash found during search cannot be made to Assessee if already offered for taxation by sister concern
Income Tax
Income Tax
Miscellaneous expenses Paid by Cheques based on Self-Made Voucher allowable
Income Tax
Income Tax
No section 271B penalty for delay in Audit report filing due to Illness of Accountant
Income Tax
Income Tax
