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
![Section 131 of the Income Tax Act can invoke only with Corroborative Evidence: ITAT sets aside Order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Act-corroborative-evidence-ITAT-order-of-Commissioner-Taxscan.jpg "Section 131 of the Income Tax Act can invoke only with Corroborative Evidence: ITAT sets aside Order of Commissioner [Read Order]")
Section 131 of the Income Tax Act can invoke only with Corroborative Evidence: ITAT sets aside Order of Commissioner [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench consisting of Shri S S Viswanethra Ravi, Judicial Member and Inturi Rama Rao has held that...
![When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Documentary-Evidence-ProveIdentity-of-Assessee-Burden-Proof-lies-claiming-benefit-ITAT-Taxscan.jpg "When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]")
![Difference in MRP and Price sold to Stockists do not constitute ‘Commission’, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/MRP-and-Price-Stockists-constitute-Commission-TDS-ITAT-Taxscan.jpeg "Difference in MRP and Price sold to Stockists do not constitute ‘Commission’, No TDS: ITAT [Read Order]")
![Sec 54B Exemption not Available If Assessee purchased New Land in the name of Sons out of Sale Proceeds: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/S.-54B-Exemption-Assessee-purchased-New-Land-Sons-out-Sale-Proceeds-ITAT-taxscan-1.jpeg "Sec 54B Exemption not Available If Assessee purchased New Land in the name of Sons out of Sale Proceeds: ITAT [Read Order]")
![Interest on Security Deposit with MSEDCL eligible for Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Security-Deposit-MSEDCL-eligible-Income-Tax-Deduction-ITAT-Taxscan.jpg "Interest on Security Deposit with MSEDCL eligible for Income Tax Deduction: ITAT [Read Order]")
CIT(A) is expected to decide Appeal with reasons determining the points u/s 250(6) of the Income Tax Act: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal has held that under section 250(6) of the Income Tax Act, the CIT(A) is expected to decide the appeal with reasons determining the points thereon. ...
![CIT(A) is expected to decide Appeal with reasons determining the points u/s 250(6) of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CITA-appeal-Income-Tax-Act-ITAT-Taxscan.jpg "CIT(A) is expected to decide Appeal with reasons determining the points u/s 250(6) of the Income Tax Act: ITAT [Read Order]")
Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that denial of benefit u/s 10A only because Form No.56F was not filed is quite erroneous. The appellant, revenue filed appeal...
![Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/WhatsApp-Image-2022-03-11-at-4.03.17-PM.jpeg "Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]")
Capital Gain Exemption allowable for Purchase of Two Flats to be used as a Single Dwelling Unit: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the capital gain exemption under section 54 of the Income Tax Act, 1961 is available to purchase of two flats by the assessee...
![Capital Gain Exemption allowable for Purchase of Two Flats to be used as a Single Dwelling Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Capital-Gain-Exemption-Re-investment-Prescribed-Period-Taxscan.jpeg "Capital Gain Exemption allowable for Purchase of Two Flats to be used as a Single Dwelling Unit: ITAT [Read Order]")
ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the Income Tax deduction cannot be allowed to the payment of brokerage at the time of purchasing the property on the ground that the...
![ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Finance-Minister-Income-Tax-Relief-Developers-Home-Buyers-Boost-Real-Estate-Demand-Taxscan.jpeg "ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]")
No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has ruled that no Income Tax payable on Sale of Software Licence, support, maintenance as it is not Royalty under India-Singapore Tax Treaty. ...
![No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Income-Tax-Sale-Software-Licence-support-India-Singapore-Tax-Treaty-ITAT.jpg "No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]")
Addition against Salaried Person towards Loan taken for Foreign Studies of Daughter: ITAT slams Dept for taking a Pedantic Approach [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, while deleting an addition against an individual, held that the department shall adopt a holistic approach and analyse the facts of the case...
![Addition against Salaried Person towards Loan taken for Foreign Studies of Daughter: ITAT slams Dept for taking a Pedantic Approach [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Salaried-Person-Loan-Foreign-Studies-Daughter-ITAT-slams-Dept-taxscan.jpeg "Addition against Salaried Person towards Loan taken for Foreign Studies of Daughter: ITAT slams Dept for taking a Pedantic Approach [Read Order]")
Irrecoverable Loss due to Technical Snags and Bad Weather Conditions: ITAT allows Deduction of Revenue Loss [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, while granting relief to the assessee, held that deduction shall be allowable for revenue loss due to technical snags and bad weather conditions....
![Irrecoverable Loss due to Technical Snags and Bad Weather Conditions: ITAT allows Deduction of Revenue Loss [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Irrecoverable-Loss-Technical-Snags-Bad-Weather-Conditions-ITAT-Deduction-of-Revenue-Loss-Taxscan.jpg "Irrecoverable Loss due to Technical Snags and Bad Weather Conditions: ITAT allows Deduction of Revenue Loss [Read Order]")