Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Levy of penalty is not warranted in case of Vague Charges
Income Tax

Income Tax
ALV of unsold units held as stock in trade cannot be taxed under house property
Income Tax

Income Tax
ITAT condones delay in filing appeal as sufficient cause for delay was exist
Income Tax

Income Tax
Transfer cannot be considered merely on the basis of registered agreement
Income Tax

Income Tax
Denial of exemption U/s. 11 to registered Trust for mere non- producing evidence of registration U/s. 12A/12AA is invalid
Income Tax

Income Tax
Revisionary power U/s. 263 cannot be exercised on ground not covered in Re-Opening
Income Tax

Income Tax
Addition for deemed rent of unsold flats cannot be made to Builder
Income Tax

Income Tax
No Section 40(a)(ia) for Non TDS deduction if Payee paid tax to government
Income Tax

Income Tax
TDS not deductible on Payment of Wharfage Charges
Income Tax

Income Tax
Addition based on documents seized from other company premises not sustainable if documents not belongs to assessee
Income Tax

Income Tax
Bogus Purchase: ITAT held addition of 3% of GP as reasonable
Income Tax

Income Tax
Order U/s. 201(1) & 201(1A) after one year in case of non-residents was void-ab-initio
Income Tax

Income Tax
Subsidy received for setting up of new unit is capital receipt
Income Tax

Income Tax
