CONTINENTAL EMITEC VOERWALTUNGS GMBH (EARLIER KNOWN AS ' EMITEC GESELLS CHAFT FUR EMISSIONS TECHNOLOGIE MBH'),PUNE vs DEPUTY COMMISSIONER OF INCOME-TAX, (IT),CIRCLE -1, , PUNE

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Appellant: Shri Rushabh Shah

For Respondent: Shri Mahadevan A.M. Krishanan

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील थी / The Appellant; 2. प्रत्यथी / The Respondent; 3. The CIT(A)-13, Pune 4. The PCIT-5, Pune 5. DR, ITAT, ‘A’ Bench, Pune 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 27-04-2021 Sr.PS 2. Draft placed before author 27-04-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

CONTINENTAL EMITEC VOERWALTUNGS GMBH (EARLIER KNOWN AS ' EMITEC GESELLS CHAFT FUR EMISSIONS TECHNOLOGIE MBH'),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (IT),CIRCLE -1, , PUNE