Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
No penalty for not offering Salary Income for Taxation due to oversight
Income Tax
Income Tax
No addition merely based on statement if no documentary evidence corroborating the statement
Income Tax
Income Tax
No penalty on income suo motu offered by assessee in his return of income
Income Tax
Income Tax
Existing product up-gradation expense allowable as revenue expense
Income Tax
Income Tax
Assessee entitled to claim depreciation on goodwill: ITAT Pune
Income Tax
Income Tax
Section 271(1)(c) Penalty not leviable on Income suo moto declared during survey
Income Tax
Income Tax
Section 271(c) penalty not imposable on Deletion of 54F Disallowance
Income Tax
Income Tax
Mere outstanding for long time not amounts to cessation of liability
Income Tax
Income Tax
Section 40A(3) not applicable to cash payment for purchase of stock-in-trade
Income Tax
Income Tax
ITAT rejects claim of land conversion into stock as assessee not filed any evidence to substantiate his claim
Income Tax
Income Tax
Burden of proof lies on person claiming benefit without documentary evidence
Income Tax
Income Tax
Other addition in reassessment proceedings not sustainable if Foundational Additions are deleted
Income Tax
Income Tax
No Section 35(2AB) Weighted deduction on R&D expense incurred outside India
Income Tax
Income Tax
