DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

127), ),(Refer Page No. 177 – 181 of Paperbook for Case Laws)in which also allowability or otherwise of deduction u/s. 80-IB of the Act with respect to the undisclosed income in the form of cash was the subject matter of consideration. The relevant substantial question of law on which decision was sought by the revenue read as under

REKHA KISHORE BARI,DHULE vs. ASSESSING OFFICER-NFAC, DELHI

In the result appeal of the assessee is partly allowed for statistical purpose

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1667/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Rekha Kishore Bari, V The Assessing Officer- Datta Bari Bhavan, S Nfac. Opp.Rana Pratap Statute, Dhule – 424001. Pan: Abepb3597J Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 09/12/2024 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2020-21 Dated 19.07.2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From The Assessment Order U/S 143(3) R.W.S. 144B Of The Act, Dated 31/08/2022. The Assessee Has Raised The Following Grounds Of Appeal :

TDS Actual Area land Rs. 3(G)(2) ction Compensation amount well paid 3534 14,31,27 1,43,127 47803 16,22,200/- 1,62,220 14,59,980 sq.m 0 4.3 Thus, the actual amount of Rs.14,59,980/- was paid to the assessee on 30/08/2010. The assessee filed an appeal against the compensation. The Additional Divisional Commissioner

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

2 of Schedule VI-A and limited upto (9-10-2\nTotal (12a + 12b) [limited upto (9-10)]\n11\n1969624243\n12a\n83050000\n125\n5072090\n120\n99122090\n2.\nThe deduction u/s.10AA is as per Sr. No. 11 of 'Sch-Part B - TI'.\nFurther, the deduction u/s.10AA as per 'Sch-10AA' is Rs.\n196,96,24,249 which is the same amount

MR. YOGESH KULTHE,AIROLI, NAVI MUMBAI vs. INCOME TAX OFFICER, WARD-2, PANVEL, DIST. RAIGAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.940/Pun/2024 "नधा"रण वष" / Assessment Year : 2010-11

section 139(1) for the A.Y. 2010-11 was filed. The assessment was reopened and notice u/s.148 of the Act was issued to the appellant. Based on the NMS information available with the Department, the Assessing Officer (AO) noticed that the assessee had deposited cash in ICICI bank on various dates aggregating to Rs.12,39,000/-. The assessee was called

SHRI MULTANCHAND BORA TRUST,PUNE vs. ACIT, EXEMPTION, CIRCLE- AURANGABAD, AURANGABAD

In the result, the Appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1312/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Shri Multanchand Bora Trust, V The Assistant/Deputy 132B/2A, Ganeshkhind Road, S. Commissioner Of Income Pune – 411007. Tax, Exemption Circle, Aurangabad. Pan: Aafts3329F Appellant/ Assessee Respondent / Revenue Assessee By Shri Shrenik Gandhi Revenue By Shri Amit Bobde –Cit(Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 09/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune At Nashik Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 30.03.2025 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 20.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Ground No. 1: The Learned Cit (Exemption) Seriously Erred On The Facts & Law, In Exercising The Revisionary Powers Under Section

2 ITA No.1312/PUN/2025 [A] Officer(AO) had asked the specific details regarding donation made to Amar Prerana Trust and Bhausaheb Firodia Vriddhashram Sanstha. The Assessee submitted copy of the receipts issued by Amar Prerana Trust and Bhausaheb Firodia Vriddhashram Sanstha which are at page no.123, 125 and 127 of the paper book. Ld.AR further submitted that nowhere in these receipts

KAPIL ALCOTECH LLP,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1, AURANGABAD

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

127 86,753.00 86,753.00 01/04/2019 United Breweries Limited Journal 120 - 3,12,889.40 (3,12,889.40) Round Off (6.60) Grand Total 21. Although the assessee had given detailed submission before the CIT(A) / NFAC, however, the CIT(A) / NFAC without considering the arguments of the assessee in a proper perspective has sustained the addition. Since the assessee has explained

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. IGATE GLOBAL SOLUTIONS LTD.,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

TDS), who held that the assessee was a defaulter for not deducting tax at source from the remittances made for purchase of the software as the provisions of section 9(1)(vi) of the Act were attracted and the payment made by the assessee was in the nature of royalty on which tax ought to have been deducted

BASHCO ENGINEERING PVT.LTD,,SANGLI vs. INCOME-TAX OFFICER, (TDS),, KOLHAPUR

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.894/Pun/2019 िनधा"रण वष" / Assessment Year: 2008-09 Bashco Engineering Pvt. Vs. Ito (Tds), Kolhapur. Ltd., Plot No. E-19, Midc Kupwad, Sangli- 416436. Pan : Aabcb1679A Appellant Respondent Assessee By : None Revenue By : Shri S. P. Walimbe Date Of Hearing : 19.05.2022 Date Of Pronouncement : 20.05.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 1, Kolhapur [‘The Cit(A)’] Dated 04.04.2019 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A) Has Erred In Confirming Interest Liability U/S 206C(7) Of Rs. 28127/-. 2. The Learned Cit(A) Has Failed To Appreciate The Fact That When The Tcs Demand Is Nullified In Favour Of Assessee, Interest Liability On The Same Under 206C(7) Does Not Arises. 3. The Interest Demand Raised May Please Be Deleted.

section 206C(7) of the Act. 4. Being aggrieved by the above order of the TDS Officer, an appeal was preferred before the ld. CIT(A), who vide impugned order taking cognizance of fact that the declaration in Form No.27C had been filed at the time of assessment, the assessee cannot be treated as assessee in default for TDS amount