Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Restrict transfer pricing addition to international transactions under manufacturing activity segment: ITAT
Income Tax

Income Tax
ALP determinable on combined accounts approach in case of failure to separate common costs
Income Tax

Income Tax
Assessee is entitled to beneficial legislation: Income Tax Act & DTAA
Income Tax

Income Tax
Addition deleted in respect of TP Adjustment related to Specified Domestic Transactions
Income Tax

Income Tax
Section 12AA registration not deniable for mere Non-Payment of Taxes on Contributions received
Income Tax

Income Tax
Mere filing of Review petition does not obliterate ratio laid down in judgment under review
Income Tax

Income Tax
Section 54F exemption cannot be denied for mere delay in construction completion
Income Tax

Income Tax
No Section 272A(2)(k) penalty merely for delay in filing Quarterly TDS Statement
Income Tax

Income Tax
In absence of any contract or sub-contract work by Joint Venture to its members, Section 194C not applicable
Income Tax

Income Tax
Capital gain on a transaction which never materialized cannot be taxed
Income Tax

Income Tax
Penalty order gets vitiated if AO not strikes irrelevant limbs in section 274 notice
Income Tax

Income Tax
Bonafide Foreign Travel Expenses for Business purpose allowable
Income Tax

Income Tax
Interest cannot be taxed under Mercantile System if receipt of interest is uncertain
Income Tax

Income Tax
