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

1)(c) of the Act is being challenged by the assessee Appellant by posing a constitutional challenge to the scheme as per section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

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

1)(c) of the Act is being challenged by the assessee Appellant by posing a constitutional challenge to the scheme as per section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

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

1)(c) of the Act is being challenged by the assessee Appellant by posing a constitutional challenge to the scheme as per section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

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

1)(c) of the Act is being challenged by the assessee Appellant by posing a constitutional challenge to the scheme as per section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

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

1)(c) of the Act is being challenged by the assessee Appellant by posing a constitutional challenge to the scheme as per section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

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

1)(c) of the Act is being challenged by the assessee Appellant by posing a constitutional challenge to the scheme as per section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

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

1)(c) of the Act is\nbeing challenged by the assessee Appellant by posing a constitutional\nchallenge to the scheme as per section 200A(2) vis-à-vis the processing\ndone by the CPC, TDS and would also impact the processing by the CPC\nu/s 143

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

143(1)(a)(v)\nof the Act cannot be invoked by the Appellant to deny the\ndeduction u/s.10AA of the Act for not filing the return of\nincome within the due date u/s.139(1) of the Act.\n7. Thus, it is submitted that a machinery provision i.e. section\n143(1) cannot override or add any requirement to the explicit\nterms

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

143(1)(a)(v)\nof the Act cannot be invoked by the Appellant to deny the\ndeduction u/s.10AA of the Act for not filing the return of\nincome within the due date u/s.139(1) of the Act.\n\n7. Thus, it is submitted that a machinery provision i.e. section\n143(1) cannot override or add any requirement to the explicit

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

143(3) r.w.s. 254 had accepted the position that the purpose of foreign visits of the employees is only for the purpose of to take decision whether the machinery was suitable for business or not and the foreign visits by the employees were not undertaken in connection with the any acquired plant and machinery. It is also matter of record