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.
Additional depreciation u/s 32(1)(iia) available in respect of windmill
Reopening reasons have to be read on standalone basis
No section 271B penalty for delay due to appointment of new Auditor
Entertainment subsidy is a capital receipt & not revenue receipt
Order set-aside as CIT(A) deleted addition without calling for remand report
When property is vacant, rent is to be calculated under section 23(1)(a)
Delay cannot be condoned simply for confusion of Assessee regarding the course of action
ITAT restricts addition to 50% for non-furnishing of requisite detail related to refund of advances from customers
In absence of Evidence Proving Creditworthiness of Creditors additions justified
Subsidy for encouraging dispersal of industries to less developed areas cannot be treated as revenue receipt
Penalty not leviable for Bonafide & Inadvertent mistake in deduction claim
ITAT Allows Administrative Service Charges considering emails as evidence
Reopening based on change of opinion due to Audit Objection is invalid
If agreement for sale of immovable property not registered, it not amounts to transfer
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.
