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.
No bar under law to initiate fresh reassessment proceedings
Section 54F exemption not allowable if no property purchased or constructed within stipulated period
Provision for obsolete stock allowed as deduction
Section 40A(3) : Cash payment to Labour contractor on principal-to-principal basis not allowable
Return not become defective for mere mismatch in income as per ITR & Form 26AS
Difference in MRP & Sales price is not Commission to attract section 194H TDS
Interest on Loan for Acquiring Shares of Associate Company Allowable
Corpus donation towards building fund not chargeable to tax
Subsidy received under PSI 2007 Scheme from Govt of Maharashtra is Capital Receipt
Section 43CA RW 50C: AO cannot make addition without referring Valuation to DVO
ITAT allows Depreciation on Non-compete fees & Market information
No Section 54F exemption on Purchase of Office premises
Section 271A Penalty imposed on Doctor For Non-Maintenance of Books
Gain from Sale of Land (Shown as Investment in Books) is taxable as Capital Gain
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.
