Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Section 143(3) proceeding invalid if section 143(2) notice issued to Individual instead of HUF
Income Tax
Income Tax
Fee for grant of software license, including software maintenance, consulting charges and training fees are not Royalty
Income Tax
Income Tax
No bar under law to initiate fresh reassessment proceedings
Income Tax
Income Tax
Section 54F exemption not allowable if no property purchased or constructed within stipulated period
Income Tax
Income Tax
Provision for obsolete stock allowed as deduction
Income Tax
Income Tax
Section 40A(3) : Cash payment to Labour contractor on principal-to-principal basis not allowable
Income Tax
Income Tax
Return not become defective for mere mismatch in income as per ITR & Form 26AS
Income Tax
Income Tax
Difference in MRP & Sales price is not Commission to attract section 194H TDS
Income Tax
Income Tax
Interest on Loan for Acquiring Shares of Associate Company Allowable
Income Tax
Income Tax
Corpus donation towards building fund not chargeable to tax
Income Tax
Income Tax
Subsidy received under PSI 2007 Scheme from Govt of Maharashtra is Capital Receipt
Income Tax
Income Tax
Section 43CA RW 50C: AO cannot make addition without referring Valuation to DVO
Income Tax
Income Tax
ITAT allows Depreciation on Non-compete fees & Market information
Income Tax
Income Tax
