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
![NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/NFAC-Deductions-Claim-Appeal-Revised-Return-ITAT-Income-Tax-Tax-taxscan.jpg "NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]")
NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the National Faceless Appeal Centre (NFAC) cannot refuse to accept deduction...
![Ex-Gratia Payment Received on Voluntary Retirement Not Taxable as “Profit in Lieu of Salary”: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/assessmentEx-Gratia-Payment-Payment-Ex-Gratia-Payment-Received-on-Voluntary-Retirement-Voluntary-Retirement-Profit-in-Lieu-of-Salary-Profit-ITAT-ITAT-Deletes-Addition-Ex-Gratia-Payment-Received-Taxscan.jpg "Ex-Gratia Payment Received on Voluntary Retirement Not Taxable as “Profit in Lieu of Salary”: ITAT Deletes Addition [Read Order]")
![Cash Deposit during Demonetization out of Alimony from Husband: ITAT deletes Addition u/s 115BBE of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cash-Deposit-Demonetization-Alimony-from-Husband-Alimony-ITAT-Addition-ITAT-deletes-Addition-Income-Tax-Act-taxscan.jpg "Cash Deposit during Demonetization out of Alimony from Husband: ITAT deletes Addition u/s 115BBE of Income Tax Act [Read Order]")
![Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-to-Minors-Payment-Unregistered-Firms-Minors-Co-operative-Bank-ITAT-Disallowance-taxscan.jpg "Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]")
![Trust formed for Brahma Kshatriya Community not Eligible for Income Tax Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Trust-Brahma-Kshatriya-Community-Income-Tax-Exemption-ITAT-TAXSCAN.jpg "Trust formed for Brahma Kshatriya Community not Eligible for Income Tax Exemption: ITAT [Read Order]")
Income Tax Exemption Allowable on Voluntary Payment made by Employer to Employee out of Appreciation: ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) recently observed that the payment has been made voluntarily by them out of appreciation for the employee and thus falls outside the rigours...
![Income Tax Exemption Allowable on Voluntary Payment made by Employer to Employee out of Appreciation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Tax-Exemption-Income-Tax-Voluntary-Payment-Payment-Employer-Employee-ITAT-Taxscan.jpg "Income Tax Exemption Allowable on Voluntary Payment made by Employer to Employee out of Appreciation: ITAT [Read Order]")
Exemption u/s 11 can be availed only when Return of Income is filed in Manner Prescribed u/s 139(4A) of the Income Tax Act: ITAT
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that exemption under Section 11 of Income Tax Act, 1961 can be availed only when the return of income filed in the manner...
Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that warehouse charges paid without deducting Tax Deduction at Source shall be disallowed under Section 40(a)(ia) of Income...
![Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Warehouse-Charges-Deducting-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]")
Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune Bench, has recently, in an appeal filed before it, ruled that the filing of Form 67 is a procedural requirement, and hence that the non-compliance of the...
![Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Form-67-Procedural-Requirement-Denial-of-FTC-FTC-ITAT-Income-Tax-taxscan.jpg "Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]")
![Inappropriate Words Not Deleted in Penalty Notice: ITAT quashes Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Inappropriate-Words-Deleted-Penalty-Notice-ITAT-TAXSCAN.jpg "Inappropriate Words Not Deleted in Penalty Notice: ITAT quashes Penalty u/s 271(1)(c) [Read Order]")
![Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Waiver-Loan-Business-Income-Taxable-Income-Tax-Act-ITAT-TAXSCAN.jpg "Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of Income Tax Act: ITAT [Read Order]")
![Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Trademark-Royalty-DTAA-ITAT-Income-Tax-Tax-Taxscan.jpg "Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]")