ITAT Pune
Explore the latest ITAT Pune judgments, orders, and appellate decisions on direct tax matters from the Pune bench of the Income Tax Appellate Tribunal
![Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Consideration-Objections-Raised-Assessee-ITAT-upholds-order-CITA-taxscan.jpeg "Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]")
Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that Objections raised by assessee regarding report of DVO not justified, taking into...
![ITAT upholds Additions made on unaccounted Income received in Cash Towards Sale of Shares [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-upholds-Additions-unaccounted-Income-Cash-Towards-Sale-of-Shares-Sale-of-Shares-ITAT-taxscan.jpg "ITAT upholds Additions made on unaccounted Income received in Cash Towards Sale of Shares [Read Order]")
![Income Tax department travelled on wrong footing by holding remuneration of Partners as Salary Income: ITAT directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-department-remuneration-of-Partners-Salary-Income-ITAT-directs-readjudication-taxscan.jpg "Income Tax department travelled on wrong footing by holding remuneration of Partners as Salary Income: ITAT directs readjudication [Read Order]")
![Deduction towards Remuneration of Partners, Not covered within Scope of Limited Scrutiny: ITAT Quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Deduction-towards-Remuneration-of-Partners-Not-covered-within-Scope-of-Limited-Scrutiny-ITAT-Quashes-Revision-Order-TAXSCAN.jpg "Deduction towards Remuneration of Partners, Not covered within Scope of Limited Scrutiny: ITAT Quashes Revision Order [Read Order]")
![Scope of verification under Limited Scrutiny Confined to Genuiness of Capital Gain, not Deduction Towards Remuneration to Partners: ITAT upholds Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Scope-of-verification-Limited-Scrutiny-Genuiness-of-Capital-Gain-Deduction-Towards-Remuneration-to-Partners-ITAT-upholds-Assessment-Order-Deduction-taxscan.jpg "Scope of verification under Limited Scrutiny Confined to Genuiness of Capital Gain, not Deduction Towards Remuneration to Partners: ITAT upholds Assessment Order [Read Order]")
Conversion of loan amount into equity shares will not exonerate assessee from application of provisions U/S 56(2)(viib): ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that Conversion of loan amount into equity shares will not exonerate assessee from application of provisions under section 56(2)(viib)b...
![Conversion of loan amount into equity shares will not exonerate assessee from application of provisions U/S 56(2)(viib): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Conversion-of-loan-amount-equity-shares-exonerate-assessee-from-application-of-provisions-ITAT-taxscan.jpg "Conversion of loan amount into equity shares will not exonerate assessee from application of provisions U/S 56(2)(viib): ITAT [Read Order]")
Son who did not Succeed Estate of Deceased Assessee cannot be "Legal Representative" during Income Tax Proceedings: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that appellant failing to satisfy the criteria under section 2(11) of the CPC leads to dismissal of his petition seeking his...
![Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Son-Succeed-Estate-Deceased-Assessee-Legal-Representative-Income-Tax-Proceedings-ITAT-taxscan.jpg "Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]")
Exemption u/s 10(38) of Income Tax Act shall be denied when Assessee enters into Sham Transaction with Paper Companies: ITAT upholds Order of CIT(A) [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the exemption under Section 10(38) of the Income Tax Act, 1961 shall be denied when the assessee enters into a sham transaction...
![Exemption u/s 10(38) of Income Tax Act shall be denied when Assessee enters into Sham Transaction with Paper Companies: ITAT upholds Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Exemption-Income-Tax-Act-Assessee-Transaction-Paper-Companies-ITAT-taxscan.jpg "Exemption u/s 10(38) of Income Tax Act shall be denied when Assessee enters into Sham Transaction with Paper Companies: ITAT upholds Order of CIT(A) [Read Order]")
Assessment can't exceed prescribed Scope of "Limited Scrutiny" invoking Revisionary jurisdiction u/s 263 of Income Tax Act: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment cannot exceed the prescribed scope of the limited scrutiny invoking the revisionary jurisdiction under Section 263...
![Assessment cant exceed prescribed Scope of Limited Scrutiny invoking Revisionary jurisdiction u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-exceed-prescribed-Scope-Limited-Scrutiny-invoking-Revisionary-jurisdiction-Income-Tax-Act-ITAT-taxscan.jpg "Assessment cant exceed prescribed Scope of Limited Scrutiny invoking Revisionary jurisdiction u/s 263 of Income Tax Act: ITAT [Read Order]")
ITAT grants another Opportunity to provide Evidence in relation to Registration of Trust u/s 12AB of Income Tax Act [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) grants another opportunity to the assessee in order to provide evidence in relation to the registration of trust under Section 12AB of the...
![ITAT grants another Opportunity to provide Evidence in relation to Registration of Trust u/s 12AB of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-Opportunity-Evidence-relation-Registration-Trust-Income-Tax-Act-TAXSCAN.jpg "ITAT grants another Opportunity to provide Evidence in relation to Registration of Trust u/s 12AB of Income Tax Act [Read Order]")
Distribution of food to poor people spending on cremation of diseased during Covid-19 by trust: ITAT allows registration u/s 2(15) of Income Tax Act [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has allowed registration under Section 2(15) of the Income Tax Act 1961, as the distribution of food to poor people and spending on cremation of...
![Distribution of food to poor people spending on cremation of diseased during Covid-19 by trust: ITAT allows registration u/s 2(15) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Distribution-of-food-poor-people-cremation-of-diseased-Covid-19-ITAT-Income-Tax-Act-registration-taxscan.jpg "Distribution of food to poor people spending on cremation of diseased during Covid-19 by trust: ITAT allows registration u/s 2(15) of Income Tax Act [Read Order]")