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
![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]")
No Income Tax Chargeable on a Transaction which never Materialized: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench ruled that no Income Tax Chargeable on a transaction which never materialized. The assessee...
![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]")
![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]")
![ITAT deletes disallowance on Account of Interest Paid on Debit Balances of Capital Account with other firms [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/ITAT-disallowance-account-of-interest-paid-debit-balances-capital-account-firms-Taxscan.jpg "ITAT deletes disallowance on Account of Interest Paid on Debit Balances of Capital Account with other firms [Read Order]")
![ITAT quashes order confirming disallowance of leased line charges on account of non-deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/ITAT-disallowance-of-leased-line-charges-non-deduction-TDS-Taxscan.jpg "ITAT quashes order confirming disallowance of leased line charges on account of non-deduction of TDS [Read Order]")
Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]
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 directly to the customers in India or through...
![Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Income-Sale-of-Software-Indian-Customers-Resellers-Business-Income-Royalty-ITAT-Taxscan.jpg "Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]")
No Penalty If Assessee has reasonable cause for non-filing of Income Tax Return: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that no penalty under section 271F of the Income Tax Act, 1961 is leviable since the assessee was under an impression that the sale...
![No Penalty If Assessee has reasonable cause for non-filing of Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/Income-Tax-Return-ITAT-Penalty-Income-Tax-Taxscan.jpg "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]](https://www.taxscan.in/wp-content/uploads/2020/07/Capital-Gain-ITAT-Taxscan.jpg "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 Order]
The Income Tax Appellate Tribunal (ITAT), Pune, while reminding the income tax authorities on complying with the natural justice principles during the tax proceedings, opined that the authorities...
![Income Tax Legislation is Welfare Legislation: ITAT rules on Importance of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Income-Tax-Legislation.jpeg "Income Tax Legislation is Welfare Legislation: ITAT rules on Importance of Natural Justice [Read Order]")
Income Tax Act do not have Provisions to Condone Delay in Filing Miscellaneous Applications: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, while dismissing a bunch of miscellaneous applications, held that the Income Tax Act, 1961 does not have any provisions allowing delay condonation...
![Income Tax Act do not have Provisions to Condone Delay in Filing Miscellaneous Applications: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/ITAT-Deduction-Taxscan.jpg "Income Tax Act do not have Provisions to Condone Delay in Filing Miscellaneous Applications: ITAT [Read Order]")
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...
![ITAT quashes CIT(A) Order granting Relief to Assessee since AO was denied of Opportunity to Re-consider Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/stock-in-shares-Dividend-ITAT-Taxscan.jpg "ITAT quashes CIT(A) Order granting Relief to Assessee since AO was denied of Opportunity to Re-consider Evidence [Read Order]")