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.
Section 56(2)(v) relative definition not apply for Specified Domestic Transactions
Section 68 addition based on mere bald findings not sustainable
Subsidies to accelerate industrial development & promote employment opportunities is capital receipt
Section 80IB deduction eligible on Sum Received as ‘On-Money’ on Flat Bookings
Subsequent amendment in limitation cannot revive time barred action
Restrict transfer pricing addition to international transactions under manufacturing activity segment: ITAT
ALP determinable on combined accounts approach in case of failure to separate common costs
Assessee is entitled to beneficial legislation: Income Tax Act & DTAA
Addition deleted in respect of TP Adjustment related to Specified Domestic Transactions
Section 12AA registration not deniable for mere Non-Payment of Taxes on Contributions received
Mere filing of Review petition does not obliterate ratio laid down in judgment under review
Section 54F exemption cannot be denied for mere delay in construction completion
No Section 272A(2)(k) penalty merely for delay in filing Quarterly TDS Statement
In absence of any contract or sub-contract work by Joint Venture to its members, Section 194C not applicable
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.
