Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Section 54F exemption eligible on two flats to be used as a single dwelling unit
Income Tax

Income Tax
Software licences & support services not chargeable to tax as Royalty
Income Tax

Income Tax
Brokerage cannot be deducted from Capital Gain if Assessee not furnishes evidence of payment
Income Tax

Income Tax
Assessment proceedings commence with filing of return & not when notice is issued for first time under s. 143(2)
Income Tax

Income Tax
Internal TNMM preferred over external TNMM considering a higher degree of comparability
Income Tax

Income Tax
Co-Op society eligible for Section 80P(2)(d) deduction on Interest income from Other Co-Op societies
Income Tax

Income Tax
AO cannot recommend section 263 revision to CIT
Income Tax

Income Tax
Interest on income tax refund cannot be taxed if same gets wiped out subsequently during regular assessment
Income Tax

Income Tax
Commission cannot be disallowed Merely for non-submission of Confirmation
Income Tax

Income Tax
Depreciation allowable on WDV without reducing loan waiver
Income Tax

Income Tax
ITAT explains basic conditions for Satisfaction of reimbursement Claim
Income Tax

Income Tax
ITAT sustains addition of 10% of amount of bogus purchases
Income Tax

Income Tax
Sale of Software Licenses not constitutes Royalty
Income Tax

Income Tax
