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.
Addition for difference in Share of profit from Partnership due to Mistake in lowering the same not sustainable
Income from Sale of Shares treated as Business Income as Assessee himself treated the same as Business Income in earlier & Subsequent years
LTCG on conversion of investment to stock-in-trade taxable in the year of Sale
Land Development Expense Not Deductible in absence of Evidence
Section 269SS & 269T not applicable to Cash Payment/receipt for purchase of land
No penalty for not offering Salary Income for Taxation due to oversight
No addition merely based on statement if no documentary evidence corroborating the statement
No penalty on income suo motu offered by assessee in his return of income
Existing product up-gradation expense allowable as revenue expense
Assessee entitled to claim depreciation on goodwill: ITAT Pune
Section 271(1)(c) Penalty not leviable on Income suo moto declared during survey
Section 271(c) penalty not imposable on Deletion of 54F Disallowance
Mere outstanding for long time not amounts to cessation of liability
Section 40A(3) not applicable to cash payment for purchase of stock-in-trade
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.
