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.
AO cannot make addition by relying on rejected books of accounts
Concessional tax rate on gross receipt basis not allowable if Assessee claims exclusion of reimbursements
Payment for use of overall ICT Infrastructure is Royalty under India – Netherlands DTAA
Deemed rent for unsold flats cannot be treated as Income of Developer
ITAT slams dept for addition against Loan taken by Assessee for further studies of daughter
Section 54F exemption eligible on two flats to be used as a single dwelling unit
Software licences & support services not chargeable to tax as Royalty
Brokerage cannot be deducted from Capital Gain if Assessee not furnishes evidence of payment
Assessment proceedings commence with filing of return & not when notice is issued for first time under s. 143(2)
Internal TNMM preferred over external TNMM considering a higher degree of comparability
Co-Op society eligible for Section 80P(2)(d) deduction on Interest income from Other Co-Op societies
AO cannot recommend section 263 revision to CIT
Interest on income tax refund cannot be taxed if same gets wiped out subsequently during regular assessment
Commission cannot be disallowed Merely for non-submission of Confirmation
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.
