Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Profits on sale of land held as Investment for 6 years assessable as Capital Gains
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) RW section 14A if interest free funds exceeds investment
Income Tax
Income Tax
Payment for mere right to use copyrighted software cannot be treated as Royalty
Income Tax
Income Tax
Comparable having extraordinary financial event of M&A cannot be considered for TP analysis
Income Tax
Income Tax
No requirement of approval by DSIR authority in form No. 3CL prior to 01.07.2016
Income Tax
Income Tax
Protection & furtherance of interests of trade & commerce is charitable purpose u/s. 2(15)
Goods and Services Tax
Goods and Services Tax
Expense on development of Tools & Designs cannot be termed as revenue expense
Income Tax
Income Tax
ITAT Pune deletes addition for share capital & share premium
Income Tax
Income Tax
No section 40(a)(i) disallowance for commission paid to overseas agents
Income Tax
Income Tax
Section 56(2)(v) relative definition not apply for Specified Domestic Transactions
Income Tax
Income Tax
Section 68 addition based on mere bald findings not sustainable
Income Tax
Income Tax
Subsidies to accelerate industrial development & promote employment opportunities is capital receipt
Income Tax
Income Tax
Section 80IB deduction eligible on Sum Received as ‘On-Money’ on Flat Bookings
Income Tax
Income Tax
