Courts: ITAT Pune
1,532 articlesIncome Tax

Income Tax
Disallowance U/s. 40(a)(i) on commission to foreign agents paid outside India
Income Tax

Income Tax
Corpus specific voluntary contributions received by trust not registered U/s. 12A/12AA not taxable
Income Tax

Income Tax
Nature of Interest awarded U/s. 28 of Land Acquisition Act, 1894
Income Tax

Income Tax
ALP Adjustment of International Transaction Restricted to AEs
Income Tax

Income Tax
Addition to income on account of reversal of provision for royalty deleted in Skoda Auto case
Income Tax

Income Tax
Scope of limited scrutiny cannot be extended without approval of administrative CIT
Income Tax

Income Tax
Assessment U/s. 153A: No incriminating material found, no addition can be made
Income Tax

Income Tax
Sec 10A / 10B: Bar in section 92CA(4) not applies to suo motu TP adjustments
Income Tax

Income Tax
Depreciation Eligible on Intangible asset namely Goodwill
Income Tax

Income Tax
Order U/s. 201(1) cannot be passed after expiry of limitation period
Income Tax

Income Tax
It is not for the TPO to decide best business strategy for assessee
Income Tax

Income Tax
Assessee entitled to claim additional depreciation on windmill
Income Tax

Income Tax
AO cannot set-off of brought forward loss before allowing remuneration to partner
Income Tax

Income Tax
