Eaton Fluid Power Ltd. v. ACIT

92 Taxmann.com 158Income Tax Appellate Tribunal2018#7256 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Eaton Fluid Power Ltd. v. ACIT

THE ACIT, CIRCLE-2(1)(2), AHMEDABAD vs. KHS MACHINERY PVT. LTD.,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 2169/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

THE ACIT, CIRCLE-2(1)(2), AHMEDABAD vs. KHS MACHINERY PVT. LTD., AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 2168/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(2), AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 181/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2011-12
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,,AHMEDABAD vs. THE DY.CIT, (OSD)-1, CIRCLE-4,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 1148/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2009-10
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,,AHMEDABAD vs. THE ACIT. (OSD)-I, RANGE-4,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 1314/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2008-09
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

KHS MACHINERY PVT.LTD.,,AHMEDABAD vs. THE ACIT. RANGE-4,, AHMEDABAD

The appeal of the assessee is partly allowed for statistical purposes

ITA 2948/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2006-07
Section 11BSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Mr. Siddhartha Nautiyal, Judicial Member : Asstt.Year 2006-09 : Asstt.Year 2008-09 ITA No.1148 /Ahd/2015 : Asstt.Year 2009-10 : Asstt.Year 2011-12 KHS Machinery Pvt. Ltd. Asst.CIT (OSD)-1, 53, Madbhuban, Range-4 Ahmedabad Nr. Madalpur Underbridge, Vs. Ahmedabad-380006 PAN No: AABCK 2513Q (Appellant) (Respondent) ITA No.2168 /Ahd/2017 : Asstt.Year 2012-13 ITA No.2169 /Ahd/2017 : Asstt.Year 2013-14 Asst.CIT (OSD)-1, Range-4 KHS Machinery Pvt. Ltd. Ahmedabad 53, Madbhuban, Vs. Nr. Madalpur Underbridge,…

PPG COATINGS INDIA P.LTD (NOW MERGED WITH PPG ASIAN PAINTS P.LTD),MUMBAI vs. DCIT - 9(2), MUMBAI

In the result, this appeal by the assesse stands allowed

ITA 7624/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7624/Mum/2012 (Assessment Year 2008-09) Vs. DCIT-9(2) PPG Coatings India Pvt. Ltd. (Now merged with PPG Asian Mumbai Paints Pvt. Ltd.) 158, Vidyanagari Marg Dani Wootex Compound Kalina, Santacruz(East) Mumbai-400 098. PAN : AABCS4378K (Appellant) (Respondent) Assessee by Shri Percy Pardiwala Department by Shri Rajesh Mishra Date of Hearing 04.10.2021 Date of Pronouncement 03.01.2022 O R D E R Per Shamim Yahya (AM) : This appeal by the assessee is against the order of the Assessing Off…

IMC GLOBAL TECHNOLOGY SERVICES PVT.LTD,,PUNE vs. INCOME-TAX OFFICER,, PUNE

In the result, the appeal of the assessee is allowed

ITA 983/PUN/2017[2012-13]Status: DisposedITAT Pune01 Aug 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.983/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13 Imc Global Technology Services Pvt. Ltd., (Now Alyx Technologies India Pvt. Ltd.), Baner Mahalinge Road, Baner, Pune-411045. .......अपीलाथ" / Appellant Pan : Aabci3557L बनाम / V/S. Ito, Ward-11(5), ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak Revenue By : Shri Rajesh Gawali सुनवाई क" तारीख / Date Of Hearing : 10.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 01.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Pune Dated 07.04.2017 For The Assessment Year 2012-13. 2. The Solitary Issue Raised In The Present Appeal Relates To The “Disallowance Of Management Fees” Paid By The Assessee To Its Holding Company Imc Inc Usa On The Ground That The Assessee Failed To Prove Any Benefit Derived By Him From These Expenses. 3. Before Us, At The Outset, Ld. Counsel For The Assessee Filed A Copy Of The Order Of The Tribunal For The Assessment Year 2010-11 In Assessee’S Own Case Vide Ita No.976/Pun/2015 Dated 25.03.2019 & Submitted

For Appellant: Shri Nikhil PathakFor Respondent: Shri Rajesh Gawali

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.983/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 IMC Global Technology Services Pvt. Ltd., (now Alyx Technologies India Pvt. Ltd.), Baner Mahalinge Road, Baner, Pune-411045. .......अपीलाथ" / Appellant PAN : AABCI3557L बनाम / V/s. ITO, Ward-11(5), ……""यथ" / Respondent Pune. Assessee by : Shri Nikhil Pathak Revenue by : Shri Rajesh Gawali सुनवाई क" तारीख / Date of Hear…

IMC GLOBAL TECHNOLOGY SERVICES PVT. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is allowed

ITA 976/PUN/2015[2010-11]Status: DisposedITAT Pune25 Mar 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.976/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: S/Shri Nikhil Pathak and P.D. KudwaFor Respondent: Shri Abhijit Haldar
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.976/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 IMC Global Technology Services Pvt. Ltd., Kapil Complex, Baner Mahalinge Road, अऩीऱाथी/Appellant Baner, Pune – 411045 …. PAN: AABCI3557L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(4), Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Nikhil Pathak and P.D. Kudwa प्रत्यथी की ओर से / Respo…

EATON TECHNOLOGIES PVT. LTD.,,PUNE vs. ACIT, CIRCLE 1(2),, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1650/PUN/2013[2008-09]Status: DisposedITAT Pune31 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1650/Pun/2013 यििाारण वषा / Assessment Year :2008-09 Eaton Technologies Pvt. Ltd., Cluster C, Wing 1, Eon Free Zone, Plot No.1, Survey No.77, Midc, Kharadi Knowledge Park, अऩीऱाथी/Appellant Kharadi, Pune – 411014 …. Pan: Aabce4323Q Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune

For Appellant: S/Shri Vishal KalraFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1650/PUN/2013 यििाारण वषा / Assessment Year :2008-09 Eaton Technologies Pvt. Ltd., Cluster C, Wing 1, EON Free Zone, Plot No.1, Survey No.77, MIDC, Kharadi Knowledge Park, अऩीऱाथी/Appellant Kharadi, Pune – 411014 …. PAN: AABCE4323Q Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(2), Pune अऩीऱाथी की ओर से / Appellant by : S/Shr…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 515/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 476/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

EATON FLUID POWER LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 506/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

DEPUTY COMMISSIONER OF INCOME-TAX vs. EATON FLUID POWER LTD.,, PUNE

In the result, the appeal of Revenue for assessment year 2011-12 is dismissed being devoid of any merit

ITA 493/PUN/2015[2010-11]Status: DisposedITAT Pune15 Oct 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.493/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 The Deputy Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Eaton Fluid Power Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACV8426E ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.506/PUN/2015 ननधाारण र्वर्ा / Assessment Year : 2010-11 E…

M/S. EATON POWER QUALITY PRIVATE LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee in ITA No

ITA 1373/PUN/2014[2007-08]Status: DisposedITAT Pune11 Sept 2018AY 2007-08

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…

M/S EATON POWER QUALITY P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of assessee in ITA No

ITA 119/PUN/2013[2008-09]Status: DisposedITAT Pune11 Sept 2018AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Vishal KalraFor Respondent: Shri Rajeev Kumar
Section 143(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.119/PUN/2013 ननधाारण र्वर्ा / Assessment Year : 2008-09 M/s. Eaton Power Quality Private Limited, 145, Off Mumbai-Pune Road, Pimpri, Pune – 411018 PAN : AAACC6943R .......अऩीऱाथी / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle – 4, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1373/PUN/2014 ननधाारण र्वर्ा / Assessmen…