SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4\nOn this juncture, reliance is also

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

d) Disallowance on Foreign Travelling Expenses – Others of Rs.2,13,379/-. (e) Disallowance of depreciation on certain items of stainless steel tables, stools, trollies used in the laboratory as Plant & Machinery of Rs.1,38,153/-. (f) Disallowance of Product Development Expenditure u/s 35(1)/37 of Rs.14,37,06,712/-. (g) Disallowance of donation u/s 37(1) of Rs.5

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS),Ghaziabad ..... tRTsff / Respondent Dhiraj S Dandgaval Assessee by Shri S. P. Walimbe Revenue by tfl'Otsl / Date of Hearing : 08.06.2022 W f l cilOy / Date of Pronouncement : 19.07.2022 3TT&T / O R D E R PER S. S. GODARA, JM : 1. These assessee’s three appeals for assessment years 2013-14 to 2015- 16, arise against

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS),Ghaziabad ..... tRTsff / Respondent Dhiraj S Dandgaval Assessee by Shri S. P. Walimbe Revenue by tfl'Otsl / Date of Hearing : 08.06.2022 W f l cilOy / Date of Pronouncement : 19.07.2022 3TT&T / O R D E R PER S. S. GODARA, JM : 1. These assessee’s three appeals for assessment years 2013-14 to 2015- 16, arise against