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.
TDS on leased line charge already paid cannot be enforced by subsequent amendment
ITAT Allows section 11 Exemption to NIXI
Taxation of Income from Sale of software under India-USA tax treaty
Income from sale of software constitutes business income instead of royalty in absence of PE
In absence of PE Training charges cannot be taxed as Business Income under DTAA with Sweden
Depreciation eligible on Bus Terminal constructed on BOT basis
Depreciation eligible on right to collect Adda fees against expense on construction of Bus Terminal
Machinery part replacement expense not resulting in production capacity increase is revenue expense
Bonafide switch from Percentage to Project completion method allowable
Property registration not must for constituting ‘Transfer’ as per pre-amended section 53A of TPA Act
Section 14A Disallowance cannot exceed exempt income: ITAT Pune
Partnership cannot be treated as AOP merely for execution of deed on inadequate stamp paper
Section 80IAC deduction allowable on sale of scrap
ITAT allows interest Paid to Partnership Firm
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.
