Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Penalty cannot be levied on the basis of estimated additions
Income Tax
Income Tax
TDS not deductible on Reimbursement without any Profit Element
Income Tax
Income Tax
Addition merely based on electricity consumption formula not sustainable
Income Tax
Income Tax
Section 195 TDS not deductible if Income not taxable in India
Income Tax
Income Tax
Deduction of amounts paid towards education cess allowable
Income Tax
Income Tax
No Section 271(1)(b) penalty if reasonable cause for non-compliance exist
Income Tax
Income Tax
Section 10A, 10AA deductions not allowable on Income from other sources
Income Tax
Income Tax
Section 271D Penalty Not Valid If Assessee Bonafidely explains Reasonable Cause
Income Tax
Income Tax
Income from Sale of Software is Business Income & not the Royalty income
Income Tax
Income Tax
TDS on leased line charge already paid cannot be enforced by subsequent amendment
Income Tax
Income Tax
ITAT Allows section 11 Exemption to NIXI
Income Tax
Income Tax
Taxation of Income from Sale of software under India-USA tax treaty
Income Tax
Income Tax
Income from sale of software constitutes business income instead of royalty in absence of PE
Income Tax
Income Tax
