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ITAT - Tax Tribunal Revisits IT Infrastructure Use: Re-evaluation under India-Belgium DTAA.
Bekaert Industries Private Limited Vs DCIT
(2023) TaxCorp(LJ) 32588 (ITAT-PUNE)
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ITAT - Taxability of 'ICT Infrastructure Use' Re-examined: Pune ITAT Modifies Previous Order in India-Netherlands DTAA Context.
Vanderlande Industries Private Limited Vs ACIT
(2023) TaxCorp(LJ) 32572 (ITAT-PUNE)
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ITAT - Pune ITAT Validates the Use of Project Completion Method by a Real-Estate Developer, Rebuffing Revenue’s Proposition for Percentage Completion Method.
S.S. Group, 9, Siddhivinayak Vs ACIT
(2023) TaxCorp(LJ) 32515 (ITAT-PUNE)
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ITAT - Pune ITAT Upholds Additions, Citing 'Fraud Doctrine'; Challenges Jurisdictional HC's Perspective.
Splice Biotech Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32470 (ITAT-PUNE)
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ITAT - Pune Tribunal Verdict on Allowability of Expenditure on Service Tax Liability u/s 43B.
INTOX PRIVATE LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, WARD-1 (1) , PUNE
(2023) TaxCorp(LJ) 32467 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=107490&Category=ITAT&CategoryType=Zip
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Once a particular asset, forms a part of particular block of assets in respect of depreciation was allowed, even when that particular asset is not used in the relevant assessment year, the depreciation on that particular block of asset on WDV of that particular block of asset in which this asset falls is still allowable.
Bilcare Limited Vs DCIT
(2023) TaxCorp(LJ) 31812 (ITAT-PUNE)
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ITAT - Pune ITAT Quashes Revisionary Order on Share-Premium Taxability, CIT failed to point out where the Revenue went wrong in allowing the claim.
Indospace Park Chakan 1 Phase 2A Private Limited Vs Pr.CIT (Central)
(2023) TaxCorp(LJ) 31810 (ITAT-PUNE)
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Subsequent interpretation of law by the Supreme Court would constitute as mistake apparent from record to initiate rectification proceedings under Section 154.
Shivamm Industries Vs The DCIT
(2023) TaxCorp(LJ) 31673 (ITAT-PUNE)
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Since the final assessment order passed by Revenue on Nov 10, 2017 refers only to the name of amalgamating company without any reference to the amalgamated company, the order suffers from illegality and is also incapable of countenance.
Lear Automotive India Private Limited Vs ACIT
(2023) TaxCorp(LJ) 31583 (ITAT-PUNE)
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Once an asset is contributed as capital in a partnership firm, irrespective of its nature it partakes the character of capital asset.
Ghanshyamdas J Sukhwani(HUF) Vs The DCIT
(2023) TaxCorp(LJ) 31385 (ITAT-PUNE)
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US entity's receipts from from an Indian IT Company towards provision of Cloud Services, Colocation and Network Services, Mainframe Services, Disaster/Data Recovery Services to be not taxable in India as Fees for Included Services.
Sungard Availability Services LLP Vs ITO (IT)
(2023) TaxCorp(LJ) 31049 (ITAT-PUNE)
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The provision of the Section 115JC cannot be applied retrospectively to the project which was approved prior to the introduction of Section 115JC.
Vikram Developers and Promoters Vs The DCIT
(2023) TaxCorp(LJ) 30892 (ITAT-PUNE) · Sections 80-IB(10), 115JC
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Assessment passed by Revenue in the name of non-existing entity is null and void ab initio and liable to be quashed and cross objection of Assessee stands allowed and Revenue’s appeal becomes academic.
Barclays Global Service Centre Private Limited (Formerly : Barclays Shared Services Pvt. Ltd.) Vs DCIT
(2023) TaxCorp(LJ) 30851 (ITAT-PUNE)
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Incentive receivable from the State Government under Rajasthan Investment Promotion Scheme is a capital receipt.
Jain Irrigation Systems Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 30702 (ITAT-PUNE)
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The phrase 'increase in income’ inserted vide Finance Act, 2021 w.e.f. Apr 1, 2021 is not applicable in the present case.
Cemetile Industries Vs ITO
(2022) TaxCorp(LJ) 30551 (ITAT-PUNE) · Section 143(1)
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Since the Assessee claimed deduction by filing the revised return under Section 139(5) and also uploaded the requisite audit report in Form No. 56F along with that, no infirmity can be found in the impugned order in accepting the Assessee’s claim in this regard.
Capgemini Technology Services India Limited Vs DCIT
(2022) TaxCorp(LJ) 30522 (ITAT-PUNE)
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Assessee, despite the adequate opportunity afforded by Revenue, failed to rebut the findings of the Revenue that the transaction of sale of the share is a bogus transaction.
Abhishek Ashok Lohade Vs ITO
(2022) TaxCorp(LJ) 30501 (ITAT-PUNE) · Section 10(38)
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Since the AO has not found out any flaw in the calculation done by the IDFC Capital Limited under DCF method, the same has to be accepted.
Sion Panvel Tollways Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30467 (ITAT-PUNE)
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Settlement of dispute under Vivad se Vishwas Act (VsV Act) does not amount to conceding to the dispute for AYs not subject matter of declaration under VsV Act.
Phadnis Clinic Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 30144 (ITAT-PUNE)
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Serum Institute is eligible for deduction under Section 10AA on sale of vaccine to UNICEF in India, despite not being exported out of India.
Serum Institute Of India Ltd Vs DCIT
(2022) TaxCorp(LJ) 30071 (ITAT-PUNE) · Section 10AA
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