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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
PER PARTHA SARATHI CHAUDHURY, JM :
This appeal by the assessee is directed against the order passed by the Commissioner of Income-tax (Appeals) on 15-03-2017 in relation to the assessment year 2007-08.
The first ground about initiation of re-assessment proceedings was not pressed by the ld. AR. The same is hereby dismissed.
2 ITA No.1256/PUN/2017 John Deere Equipment Pvt. Ltd.,
The other grounds are against the confirmation of
disallowance of Rs.96,04,464/- in respect of payments made by the
assessee to Deere & Co., USA towards I.T. software licenses,
internet access charges and I.T. support services; and further
Rs.5,25,48,347/- towards enhancement made by the ld. CIT(A) in
respect of Payment made on account of web based training and
Reimbursement of expatriate salary.
We have heard both the sides and gone through the relevant
material on record. Both sides are in agreement that the facts and circumstances of this appeal are mutatis mutandis similar to those of
John Deere India Pvt. Ltd. (ITA No.1254/PUN/2017), which was
separately argued by the rival parties. In fact, no separate
submissions were advanced by the either side and the arguments
made for John Deere India Pvt. Ltd. were adopted for the instant
appeal as well. We have passed a separate order today in the case
of John Deere India Pvt. Ltd. (ITA No.1254/PUN/2017). Following
our view taken in the above referred case, we order to delete the
disallowance made u/s.40(a)(i) of the Act made by the AO as well
as enhancement made in the first appeal.
3 ITA No.1256/PUN/2017 John Deere Equipment Pvt. Ltd.,
In the result, the appeal is partly allowed. Order pronounced in the Open Court on 22nd July, 2019.
Sd/- Sd/- (R.S.SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER पुणे Pune; �दनांक Dated : 22nd July, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-7, Pune 4. The Pr.CIT-6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “सी” / DR ‘C’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.1256/PUN/2017 John Deere Equipment Pvt. Ltd.,
Date 1. Draft dictated on 22-07-2019 Sr.PS 2. Draft placed before author 22-07-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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. *