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
![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]")
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...
![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]")
![Mere Software usage Charges can’t be treated as Royalty: ITAT grants Relief to Trigo [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/ITAT-Trigo-Taxscan.jpg "Mere Software usage Charges can’t be treated as Royalty: ITAT grants Relief to Trigo [Read Order]")
![Federation of Trade Association of Pune entitled to get registered as Trust: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Federation-of-Trade-Association-of-Pune-ITAT-Taxscan.jpeg "Federation of Trade Association of Pune entitled to get registered as Trust: ITAT [Read Order]")
![Manufacturer of Automotive Switch Gears not eligible for Deduction on Expenditure incurred on developing Designs and Tools: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/automotive-switch-gears-ITAT-Taxscan.jpg "Manufacturer of Automotive Switch Gears not eligible for Deduction on Expenditure incurred on developing Designs and Tools: ITAT [Read Order]")
![Income Tax Deduction allowable on Sum Received as ‘On-Money’ on Flat Bookings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/On-Money-flat-bookings-ITAT-Taxscan.jpg "Income Tax Deduction allowable on Sum Received as ‘On-Money’ on Flat Bookings: ITAT [Read Order]")
Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench ruled that the exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years. The assessee, Shivratan...
![Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Exemption-Section-54F-completion-of-construction-ITAT-taxscan.jpeg "Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]")
Income not to be considered in hands of Joint Venture as Contract Receipts, Assets, Liabilities apportioned between Members: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench ruled that income not to be considered in hands of joint venture as contract receipts, assets, liabilities apportioned between members. ...
![Income not to be considered in hands of Joint Venture as Contract Receipts, Assets, Liabilities apportioned between Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Income-joint-venture-contract-receipts-assets-liabilities-ITAT-Taxscan.jpg "Income not to be considered in hands of Joint Venture as Contract Receipts, Assets, Liabilities apportioned between Members: ITAT [Read Order]")
![No Income Tax Chargeable on a Transaction which never Materialized: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Income-Tax-ITAT-Taxscan.jpeg "No Income Tax Chargeable on a Transaction which never Materialized: ITAT [Read Order]")
Mere Non-Submission of E-TDS Statements just a Procedural Lapse, No Loss to Revenue caused: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench while deleting the penalty held that mere Non-Submission of E-TDS Statements is just a procedural lapse and no loss is caused to the revenue. ...
![Mere Non-Submission of E-TDS Statements just a Procedural Lapse, No Loss to Revenue caused: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/E-TDS-Statements-revenue-ITAT-penalty-TDS-penalty.jpeg "Mere Non-Submission of E-TDS Statements just a Procedural Lapse, No Loss to Revenue caused: ITAT deletes Penalty [Read Order]")
Income Tax Settlement Commission’s Order granting Refund to Assessee included TDS: ITAT orders to Refund of Rs. 70.53 Lakhs
The Income Tax Appellate Tribunal (ITAT), Pune Bench ordered the Refund of Rs. 70.53 Lakhs and said that the IT Settlement Commission’s Order granting Refund to Assessee included the Tax...
Deductions u/s. 10A, 10AA applicable on Profits of Business and not on Income from Other Sources: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench ruled that the deductions under section 10A and 10AA applicable on profits of the business and not on income from other sources. The assessee,...
![Deductions u/s. 10A, 10AA applicable on Profits of Business and not on Income from Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Deductions-10A-10AA-business-income-from-other-sources-ITAT-Taxscan.jpg "Deductions u/s. 10A, 10AA applicable on Profits of Business and not on Income from Other Sources: ITAT [Read Order]")