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.
Subsidy cannot be treated as a payment to meet any portion of actual cost of Capital Asset
No TP addition in respect of international transaction of payment of Regional Service Charges in case value within tolerance range
Loss due to foreign exchange currency rate fluctuation on reinstatement of ECB loan
No Addition u/s 14A for Non Consideration of Share Application Money as Investment Yielding Exempt Income
No disallowance under Rule 8D(2)(ii) r.w. Section 14A if Investment were out of Interest Free Funds
Addition for understatement of debtors not sustainable if Sales not disputed
Section 12AA registration cannot be denied for mere non-spend of income for charitable activities
Once quantum addition deleted, penalty u/s. 271(1)(c) has no legs to stand
Issue examined under original assessment proceeding cannot be reexamined
Assessee can claim proportionate deduction under Section 80IB(10) relating to eligible units
ITAT allows section 80-IB deduction on Pro-rata basis
Purchased 4 Adjacent Residential Flats- Can Claim Exemption U/S 54F?
Amount/Stock disclosed during survey is part of book profit for section 40(b)
No Section 271F Penalty if Reasonable Cause exists for Non Filing of ITR
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.
