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.
Delay due to improper legal advice should be condoned
No Deemed Dividend if Assessee was not a Shareholder when amount been advanced
Addition on non-CASS issues without obtaining due permission from superior authorities not sustainable
Ex-Gratia Payment to prematurely retiring despite absence of Scheme allowable
Growing of hybrid seeds is Agricultural Activity
Section 54B does not specify that entire land should be used for cultivation
Reassessment not valid if Reason for issuing reassessment notice not furnished to assessee
Section 54B Deduction cannot be denied if AO not conducted any enquiry about use of land for Agriculture
Reassessment based on Documents already in hand of AO not Valid
Penalty not leviable if vagueness & ambiguity in recording of satisfaction
Notice u/s 143(2) is invalid if it is issued but not served
No addition of notional annual rent of unsold flats held in stock-in-trade
Validity of addition on issue which was not the basis for selection of case under CASS
Consideration for Transfer of copyrighted software cannot be taxed as royalty
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.
