DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10AA deduction in very terms. The assessee succeeds in its 2nd to 9th substantive grounds. 6. The assessee’s next substantive ground challenges correctness of the lower authorities action disallowing its software purchase claim involving amount of Rs.11,66,32,207/- paid to non-resident on account of non- reduction of TDS

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10AA deduction in very terms. The assessee succeeds in its 2nd to 9th substantive grounds. 6. The assessee’s next substantive ground challenges correctness of the lower authorities action disallowing its software purchase claim involving amount of Rs.11,66,32,207/- paid to non-resident on account of non- reduction of TDS

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10AA deduction in very terms. The assessee succeeds in its 2nd to 9th substantive grounds. 6. The assessee’s next substantive ground challenges correctness of the lower authorities action disallowing its software purchase claim involving amount of Rs.11,66,32,207/- paid to non-resident on account of non- reduction of TDS

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

Section 10AA deduction in very terms. The assessee succeeds in its 2nd to 9th substantive grounds. 6. The assessee’s next substantive ground challenges correctness of the lower authorities action disallowing its software purchase claim involving amount of Rs.11,66,32,207/- paid to non-resident on account of non- reduction of TDS

SANDVIK ASIA PRIVATE LIMITED,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, the appeal of assessee is allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.62/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Sandvik Asia Pvt. Ltd., Mumbai-Pune Road, अऩीऱाथी/Appellant Dapodi, Pune – 411012 …. Pan: Aaccs6638K Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

TDS not deducted and paid by SAPL. 3 51/PUN/2014 The above IT Support payments have been erroneously held to be in the nature of Royalty/ Fees for Technical Services ('FTS') as defined under section 9(1)(vi) and 9(1)(vii) of the Act respectively and as per the relevant article of the respective tax treaties, by the Ld.CIT

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

207/-, the same was not allowed as deduction in the hands of assessee. 6. Before the CIT(A), the assessee pointed out that Amazon was not having Permanent Establishment (PE) in India and therefore, its income was not taxable in India. It also explained that from the nature of services being rendered, it could not be said that what assessee

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

207/-, the same was not allowed as deduction in the hands of assessee. 6. Before the CIT(A), the assessee pointed out that Amazon was not having Permanent Establishment (PE) in India and therefore, its income was not taxable in India. It also explained that from the nature of services being rendered, it could not be said that what assessee

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that the assessee is engaged in the business of Civil 3 Construction and hiring of Machinery. There was search and seizure action u/s.132 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in the group of cases of P.M. Chordiya of Aurangabad. The said search

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that the assessee is engaged in the business of Civil 3 Construction and hiring of Machinery. There was search and seizure action u/s.132 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in the group of cases of P.M. Chordiya of Aurangabad. The said search

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

TDS. General facts of the Assessee: Briefly stated relevant facts 4. include that the assessee is engaged in the business of Civil 3 Construction and hiring of Machinery. There was search and seizure action u/s.132 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in the group of cases of P.M. Chordiya of Aurangabad. The said search