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.
Deduction of excessive price paid on sugarcane purchase by Co-op sugar factory
Addition for cash found during search cannot be made to Assessee if already offered for taxation by sister concern
Miscellaneous expenses Paid by Cheques based on Self-Made Voucher allowable
No section 271B penalty for delay in Audit report filing due to Illness of Accountant
Diasallowance of entire expense for non-submission of evidence is unreasonable
No Section 234E late fee for default committed before 01.06.2015
No section 271(1)(c) Penalty if AO fails to specify inaccurate particulars of income
Section 271(1)(c) penalty quashed for not specifying inaccurate or false particulars
Section 14A disallowance- Investments yielding tax free dividend income to be taken
ITAT upheld penalty on amount accumulated by Trust but not utilised & disclosed in ITR
Product Development Charges – Revenue or Capital Expense?
No section 269SS & 269T if reasonable cause for accepting/repaying loan in cash
Delay in Appeal filing cannot be condoned for Lack of communication with Tax Advisors
Expenses to discharge mortgage debt created by previous owner allowable as cost of acquisition
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.
