ITAT Pune Judgments, Orders & News | Income Tax Appellate Tribunal

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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

Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]

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The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the income received by a non-resident company from sale of software, either...

No Penalty If Assessee has reasonable cause for non-filing of Income Tax Return: ITAT [Read Order]

Capital Gain Tax payable in the absence of deposit in Capital Gain Account Scheme: ITAT [Read Order]

Income Tax Legislation is Welfare Legislation: ITAT rules on Importance of Natural Justice [Read...

Income Tax Act do not have Provisions to Condone Delay in Filing Miscellaneous Applications: ITAT...

ITAT quashes CIT(A) Order granting Relief to Assessee since AO was denied of Opportunity to Re-consider Evidence [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has recently ruled that the Commissioner of Income Tax (Appeals) cannot delete an assessment order without granting an opportunity to the...

Addition for Unexplained Cash Credit can’t be merely on Suspicion: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that no addition under section 68 of the Income Tax Act cannot be invoked only on the basis of mere suspicion. The assessee, the...

Compensation received under Option Agreement not Taxable as House Property Income: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the amount of compensation received under an option agreement cannot be brought to tax under the head “Income from House Property”...

No TDS on Purchase of Copyrighted Software Licenses: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) in Pune held that No Tax Deduction at Source ( TDS ) is required on purchases of copyrighted software licenses. So the assessee had not committed default in...

Notice is must for Completing Assessment U/S 143(3): ITAT Pune [Read Order]

In a recent case, the Income Tax Appellate Tribunal ( ITAT ) Pune Bench held that the basic requirement of completing assessment under Section 143(3) of the Income Tax Act is that notice under section...

Ex-Gratia Payment to Prematurely retiring Employees Deductible even in the absence of a Scheme: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the amount of ex-gratia payment to the prematurely retiring employees can be allowed as a deduction under the provisions of...

No Deemed Dividend If Assessee was not a Shareholder at the Time of Advance: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that deemed dividend cannot be applied when the assessee was not a shareholder at the time of the advance. Assessee is a partnership...

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