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
![Relief for Vodafone: ITAT Allows Inclusion of Foreign Exchange Gains as Operating Income in Transfer Pricing Adjustment [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041314-relief-to-vodafone-itat-taxscan.webp "Relief for Vodafone: ITAT Allows Inclusion of Foreign Exchange Gains as Operating Income in Transfer Pricing Adjustment [Read Order]")
Relief for Vodafone: ITAT Allows Inclusion of Foreign Exchange Gains as Operating Income in Transfer Pricing Adjustment [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Vodafone Global Services Private Limited by allowing the inclusion of...
![ITAT Upholds Reassessment Validity Citing TOLA, Reduces Scrap Sales Addition at 8% Profit Rate [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/ITAT-ITAT-Mumbai-Income-tax-Income-Tax-Reassessment-Director-General-PCIT-PCCIT-Approval-Director-General-Approval-taxscan.jpg "ITAT Upholds Reassessment Validity Citing TOLA, Reduces Scrap Sales Addition at 8% Profit Rate [Read Order]")
![Late Fee Levy u/s 234E for TDS Returns Prior to June 2015 Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-Returns.jpg "Late Fee Levy u/s 234E for TDS Returns Prior to June 2015 Invalid: ITAT [Read Order]")
![Unregistered Agreement Not Valid for Capital Gains: ITAT Deletes Rs. 30.5 Lakh and Rs. 2.3 Cr Additions for Property Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/agreement.jpg "Unregistered Agreement Not Valid for Capital Gains: ITAT Deletes Rs. 30.5 Lakh and Rs. 2.3 Cr Additions for Property Transaction [Read Order]")
![Non-Payment of Advance Tax Not Ground for Appeal Dismissal: ITAT Remands Case for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Advance-Tax-Non-Payment-ITAT-TAXSCAN.jpg "Non-Payment of Advance Tax Not Ground for Appeal Dismissal: ITAT Remands Case for Fresh Adjudication [Read Order]")
No Income Tax Addition Permissible in Unabated Assessment Without Incriminating Material Found During Search u/s 132: ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that no addition can be made under Section 153A in an unabated assessment where no incriminating material has been found during...
![No Income Tax Addition Permissible in Unabated Assessment Without Incriminating Material Found During Search u/s 132: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/income-tax-Addition-site-img.jpg "No Income Tax Addition Permissible in Unabated Assessment Without Incriminating Material Found During Search u/s 132: ITAT [Read Order]")
5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) granted relief to assessee who missed 5 hearings including one scheduled during covid period. The matter was restored to the Commissioner of...
![5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Personal-Hearing-mandatory-Rectification-Application-decision-filer-Adversely-Madras-HC-taxscan.jpg "5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]")
Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) ruled that late fees levied under Section 234E of the Income Tax Act, 1961, for delayed TDS returns processed prior to June 1, 2015, were...
![Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-Returns-TDS-Returns-Filed-TDS-Returns-Filed-Prior-taxscan.jpg "Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]")
Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has condoned delays of up to 884 days in three appeals filed by a cooperative society, ruling that delay should be viewed pragmatically not...
![Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-Should-Be-Viewed-Pragmatically-Co-op-Society-to-File-Appeal-File-Appeal-taxscan.jpg "Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]")
Fruit Seller Delayed Filing Appeal Against Rs. 78 Lakh Addition Due to COVID-19: ITAT Remands Matter [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving a Rs. 78.39 lakh addition made to the income of a fruit seller, condoned a delay due to the severe impact of...
![Fruit Seller Delayed Filing Appeal Against Rs. 78 Lakh Addition Due to COVID-19: ITAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Covid-19-fruitseller-TAXSCAN.jpg "Fruit Seller Delayed Filing Appeal Against Rs. 78 Lakh Addition Due to COVID-19: ITAT Remands Matter [Read Order]")
ITAT Enforces CBDT Threshold: Revenue's Rs. 12.82 Lakh Appeal Dismissed under Rs. 60 Lakh Limit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, dismissed an appeal filed by the Revenue Department citing the Central Board of Direct Taxes (CBDT) monetary limit for filing appeals. The...
![ITAT Enforces CBDT Threshold: Revenues Rs. 12.82 Lakh Appeal Dismissed under Rs. 60 Lakh Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CBDT-CBDT-announces-CBDT-announces-e-Dispute-Resolution-Scheme-Taxscan.jpg "ITAT Enforces CBDT Threshold: Revenues Rs. 12.82 Lakh Appeal Dismissed under Rs. 60 Lakh Limit [Read Order]")
Delay in filing Form 67 Shall not be Considered as Ground for Denying Foreign Tax Credit claim: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench, has ruled that delay in filing Form 67 cannot be taken as a valid ground for denying a taxpayer’s Foreign Tax Credit ( FTC ) claim. It stated...
![Delay in filing Form 67 Shall not be Considered as Ground for Denying Foreign Tax Credit claim: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Form-67-Delay-in-filing-Form-67-Ground-for-Denying-Foreign-Tax-Credit-claim-taxscan.jpg "Delay in filing Form 67 Shall not be Considered as Ground for Denying Foreign Tax Credit claim: ITAT [Read Order]")