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.
Container Freight Station (CFS) eligible to claim section 80IA(4) deduction
FTS not include consideration taxable as Salary in the hands of recipient
Late Filing of Appeal – Scarcity of Advisors not valid reason for SBI
Section 234E Late fee is automatic and not discretionary
Set off of brought forward business loss & unabsorbed depreciation not available to ingenuine demerger
Section 54B exemption allowable even if land was cultivated only for few days during Relevant Years
Expenditure disallowed as necessary conditions of revenue expenditure not satisfied
ITAT restricts disallowance of Car expenses to 15% for personal use
Section 54 exemption denial on property purchases in Sons name- AO should follow view of jurisdictional HC
AO cannot disallow agricultural expenses without any rational basis
Rent from unsold flats to builder taxable as House Property income
Wastage Loss due to Diesel & Petrol Tank breakage allowable
Inadvertent mistake without any malafide intention: ITAT condones Delay
Addition justified for Sham Transaction of receipt of donation
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.
