CUMMINS INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,
In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed
ITA 834/PUN/2016[2011-12]Status: DisposedITAT Pune25 Sept 2018AY 2011-12
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12
For Appellant: S/Shri Arvind Sonde and Ketan Ved
Section 143(3)
…ded while computing operating margins of assessee. 18. The learned Authorized Representative for the assessee pointed out that the issue now stands covered by the ratio laid down by the jurisdictional High Court in CIT Vs. Welspun Zucchi Textiles Ltd. (2017) 391 ITR 211 (Bom). He further pointed out that the said decision of the Hon’ble Bombay High Court has been followed by the Pune Bench of Tribunal in Carraro India Pvt. Ltd. Vs. ACIT in ITA No.1629/PUN/2013 and cross appeal in ITA No.1673/PUN/2013, relating to assessment year 2008-09, order dated 19.01.2017. The learned Authorized assessment year 2012-13 had…
