Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Depreciation eligible on Bus Terminal constructed on BOT basis
Income Tax

Income Tax
Depreciation eligible on right to collect Adda fees against expense on construction of Bus Terminal
Income Tax

Income Tax
Machinery part replacement expense not resulting in production capacity increase is revenue expense
Income Tax

Income Tax
Bonafide switch from Percentage to Project completion method allowable
Income Tax

Income Tax
Property registration not must for constituting ‘Transfer’ as per pre-amended section 53A of TPA Act
Income Tax

Income Tax
Section 14A Disallowance cannot exceed exempt income: ITAT Pune
Income Tax

Income Tax
Partnership cannot be treated as AOP merely for execution of deed on inadequate stamp paper
Income Tax

Income Tax
Section 80IAC deduction allowable on sale of scrap
Income Tax

Income Tax
ITAT allows interest Paid to Partnership Firm
Income Tax

Income Tax
Subsidy cannot be treated as a payment to meet any portion of actual cost of Capital Asset
Income Tax

Income Tax
No TP addition in respect of international transaction of payment of Regional Service Charges in case value within tolerance range
Income Tax

Income Tax
Loss due to foreign exchange currency rate fluctuation on reinstatement of ECB loan
Income Tax

Income Tax
No Addition u/s 14A for Non Consideration of Share Application Money as Investment Yielding Exempt Income
Income Tax

Income Tax
