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.
DRP cannot set aside any proposed variation or issue any direction for further enquiry and passing of assessment order
Section 54F: Reinvestment in name of wife allowed but not in the name of son
No Addition for Difference in opening and closing cash balance if no unexplained cash was introduced
CIT cannot ask AO to look beyond purview of limited scrutiny
Commission to Director cannot be disallowed without examining appointment terms
Section 54B Deduction not claimed in return- Can CIT(A) Allow
Section 147 Assessment invalid if reasons recorded for reopening not furnished
Section 80P deduction allowable to co-op credit societies despite loans to nominal members
Tax credit to be granted in the year in which income is assessed
TDS credit allowable in A.Y. in which corresponding income is assessable
TDS Credit eligible in year in which Assessee shows relevant Income despite credit appearing in 26AS of next Year
Capital Gains taxable in Year of Transfer of Possession of Land
TDS not deductible on Software Purchased with mere ‘right to use’
Addition for cash deposits only if source of deposits remains unexplained
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.
