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

Re-Assessment on the basis of Documents already in hand of AO not Valid: ITAT [Read Order]

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The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer cannot invoke the provisions of section 147 and 148 to...

Vagueness and Ambiguity in recording of Satisfaction would nullify Penalty Proceedings: ITAT [Read...

Growing Hybrid Seeds is Agricultural Activity: ITAT allows Tax Exemption [Read Order]

Deduction can’t be denied on ground that Entire Agricultural Land not used for Cultivation: ITAT...

Unsold Flats / Bunglows can’t be Taxed on Notional Basis from Developer: ITAT [Read Order]

Deities are Assessable as per Tax Rates applicable to Individuals: ITAT [Read Order]

The Pune ITAT, in a recent ruling, held that the tax rates applicable to individuals are also applicable to deities under the income tax law. The assessee is a Trust formed in 1968 and the object of...

Revisional Jurisdiction can’t be invoked against an Illegal Re-Assessment Order: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the revisional jurisdiction under section 263 of the Income Tax Act cannot be invoked by the Commissioner if the assessment in...

Revisional Jurisdiction can’t be exercised on an Issue not covered in Re-Assessment: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of the Income Tax Act in respect on an...

Builder not liable to pay Deemed Rent on Unsold Flats: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Pune bench has held that since the unsold flats amount to stock-in-trade in the hands of the builder, no deemed rent can be derived from the same under the...

Purchase of Licensed Software not Royalty under both Income Tax Act and Indo-USA DTAA: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the purchase of the licensed software would not amount to royalty and under the Income Tax Act, 1961 and the Double Taxation...

Payment of Wharfage Charges not subject to TDS: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment of wharfage charges are not subject to TDS under section 196 of the Income Tax Act, 1961. The assessee was in the...

ITAT slams Tax Dept for Negligence in Maintaining Records, says Assessee can’t be Penalized for such Mistakes [Read Order]

While granting section 12A registration to a Trust, the Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has criticized the income tax department for its negligence in keeping records. The...

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