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.
Depreciation allowable on WDV without reducing loan waiver
ITAT explains basic conditions for Satisfaction of reimbursement Claim
ITAT sustains addition of 10% of amount of bogus purchases
Sale of Software Licenses not constitutes Royalty
Irrecoverable Loss due to Technical Snags & Bad Weather Conditions allowable
Profits on sale of land held as Investment for 6 years assessable as Capital Gains
No disallowance under rule 8D(2)(ii) RW section 14A if interest free funds exceeds investment
Payment for mere right to use copyrighted software cannot be treated as Royalty
Comparable having extraordinary financial event of M&A cannot be considered for TP analysis
No requirement of approval by DSIR authority in form No. 3CL prior to 01.07.2016
Protection & furtherance of interests of trade & commerce is charitable purpose u/s. 2(15)
Expense on development of Tools & Designs cannot be termed as revenue expense
ITAT Pune deletes addition for share capital & share premium
No section 40(a)(i) disallowance for commission paid to overseas agents
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.
