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.
Portfolio Management Services income taxable under ‘Capital gains’
Section 80IB: Date of application for completion certificate is relevant
Subsidy for dispersal of industries in less developed area is capital receipt
MAT Credit eligible on Surcharge, Education Cess & Additional Surcharges
TDS not deductible on interest paid by Co-op. Bank to Nominal members
Interest on delayed TDS payment not allowable as Deduction
Section 54B- Land Re-purchased need not be Agricultural on Re-Investment date
Section 271B penalty not imposable for non-business income transactions
Revenue cannot debar genuine refund of Assessee for non-payment of TDS by deductor
Expense on let out commercial property maintenance- Section 11 Exemption
Exemption u/s 11 available to education activities resulting in university degrees
No Section 54F exemption on House purchased by Wife from her fund
Tax not payable on IT support service as Fees for Technical service
Complete Reliance on CA/Consultant not a ground to condone delay
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.
