OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS, WARD-2, PUNE, PUNE

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A) in this regard

SHIVDAS VENKAT GOMARE HUF,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.760/Pun/2025 Assessment Year : 2017-18

253 of the Act, challenging the order dated 27.12.2023, passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre ("NFAC"), under Section 250 of the Act. 3. The Applicant resides in Taluka Babhalgol, District Latur, and has filed the appeal against the order passed by CIT Appeals, NFAC. It is respectfully submitted that the Income Tax Appellate Tribunal

TETRA PAK INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee for assessment year

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

TDS violates deduction neutrality non-discrimination clause in DTAA as there is no similar bar for residents as per Merilyn Shipping 136 ITD 23 (SB). 3.8 Without prejudice to above, the learned Assessing Officer /DRP erred in not restricting the addition u/s.40(a)(i) to Rs.5,08,44,199/- (being the difference between Rs.9,44,43,764/- less Rs.4

TETRA PAK INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee for assessment year

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

TDS violates deduction neutrality non-discrimination clause in DTAA as there is no similar bar for residents as per Merilyn Shipping 136 ITD 23 (SB). 3.8 Without prejudice to above, the learned Assessing Officer /DRP erred in not restricting the addition u/s.40(a)(i) to Rs.5,08,44,199/- (being the difference between Rs.9,44,43,764/- less Rs.4

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. TETRA PAK INDIA PVT. LTD.,, PUNE

In the result, the appeal of assessee for assessment year

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

TDS violates deduction neutrality non-discrimination clause in DTAA as there is no similar bar for residents as per Merilyn Shipping 136 ITD 23 (SB). 3.8 Without prejudice to above, the learned Assessing Officer /DRP erred in not restricting the addition u/s.40(a)(i) to Rs.5,08,44,199/- (being the difference between Rs.9,44,43,764/- less Rs.4

NORTH AMERICAN COAL CORPORATION INDIA P LTD ,PUNE vs. ASST COMMISSIONER OF INCOME TAX , CIRCLE 2 , PUNE

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

253 of the Income Tax Act. 1961 (hereinafter referred to as 'the Act'), against the order dated 11th June 2020 issued by the Commissioner of income Tax (Appeals)- 3, Pune [hereinafter referred to as 'Ld. CIT(A),], under section 250 of the Act. The Grounds of Appeal raised by the Appellant, as set out below, are independent of. and without

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. HONEYWELL AUTOMATION INDIA LTD.,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.412/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Jcit, Range-7, …. ""थ" / Respondent Pune. आयकर अपील सं. / Ita No.568/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Dcit, Circle-7, अपीलाथ"/Appellant Pune. …. Vs. M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. …. ""थ" / Respondent Pan : Aaact3904F आयकर अपील सं. / Ita No.287/Pun/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Dcit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Shri Rhea Amar Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 19.07.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Three Appeals Under Consideration. The Appeals In Ita No.412/Pun/2014 & Ita No.568/Pun/2014 Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2009-10. The Appeal In Ita No.287/Pun/2015 Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. First, We Shall Take Up The Said Cross Appeals Relating To The Assessment Year 2009-10 For Adjudication.

253 of the Income-tax Act, 1961 (‘Act’) on the following grounds, which are without prejudice to each other: On the facts and in the circumstances of the case and in law, the Hon’ble DRP and consequentially the learned AO/TPO has: A. General 1. erred in assessing the total income at Rs 1,39,19,22,100 as against

M/S. HONEYWELL AUTOMATION INDIA LIMITED,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.412/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Jcit, Range-7, …. ""थ" / Respondent Pune. आयकर अपील सं. / Ita No.568/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Dcit, Circle-7, अपीलाथ"/Appellant Pune. …. Vs. M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. …. ""थ" / Respondent Pan : Aaact3904F आयकर अपील सं. / Ita No.287/Pun/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Dcit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Shri Rhea Amar Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 19.07.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Three Appeals Under Consideration. The Appeals In Ita No.412/Pun/2014 & Ita No.568/Pun/2014 Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2009-10. The Appeal In Ita No.287/Pun/2015 Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. First, We Shall Take Up The Said Cross Appeals Relating To The Assessment Year 2009-10 For Adjudication.

253 of the Income-tax Act, 1961 (‘Act’) on the following grounds, which are without prejudice to each other: On the facts and in the circumstances of the case and in law, the Hon’ble DRP and consequentially the learned AO/TPO has: A. General 1. erred in assessing the total income at Rs 1,39,19,22,100 as against

M/S. HONEYWELL AUTOMATION INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.412/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Jcit, Range-7, …. ""थ" / Respondent Pune. आयकर अपील सं. / Ita No.568/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Dcit, Circle-7, अपीलाथ"/Appellant Pune. …. Vs. M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. …. ""थ" / Respondent Pan : Aaact3904F आयकर अपील सं. / Ita No.287/Pun/2015 िनधा"रण वष" / Assessment Year : 2010-11 M/S. Honeywell Automation India Limited, 56/57, Hadapsar Industrial Estate, Hadapsar, Pune-411013. अपीलाथ"/Appellant Pan : Aaact3904F …. Vs. Dcit, Circle-11, …. ""थ" / Respondent Pune. Assessee By : Shri Kamal Sawhney & Shri Rhea Amar Revenue By : Shri A. K. Modi सुनवाई क" तारीख / घोषणा क" तारीख / Date Of Hearing : 06.05.2019 Date Of Pronouncement: 19.07.2019 आदेश / Order Per D. Karunakara Rao, Am : There Are Three Appeals Under Consideration. The Appeals In Ita No.412/Pun/2014 & Ita No.568/Pun/2014 Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2009-10. The Appeal In Ita No.287/Pun/2015 Is Filed By The Assessee Against The Order Of The Assessing Officer/Tpo/Drp For The Assessment Year 2010-11. 2. First, We Shall Take Up The Said Cross Appeals Relating To The Assessment Year 2009-10 For Adjudication.

253 of the Income-tax Act, 1961 (‘Act’) on the following grounds, which are without prejudice to each other: On the facts and in the circumstances of the case and in law, the Hon’ble DRP and consequentially the learned AO/TPO has: A. General 1. erred in assessing the total income at Rs 1,39,19,22,100 as against

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

253 of the\nincome-tax Act, 1961 (\"the Act\") against the order dated 30 June\n2022, passed under section 143(3) read with section 144C(13) read\nwith section 1448 of the Act, by the learned additional/ Joint/\nDeputy/Assistant Commissioner of Income tax, National Faceless\nAssessment Centre, Delhi (hereinafter referred to as \"Assessing\nOfficer /\"AO\") in pursuance of the directions

CUMMINS INDIA LTD.,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.923/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Cummins India Ltd., Vs. Dcit, Circle-1(1), Pune. 5Th Floor, Survey No.21, Tower- A, Cummins India Office Campus, Balewadi, Pune- 411045. Pan : Aaacc7258B Appellant Respondent Assessee By : Shri Ketan Ved Revenue By Shri Amol Khairnar : Date Of Hearing : 18.11.2024 Date Of Pronouncement : 12.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.03.2024 Passed By Ld. Addl./Jcit(A)-3, Bengaluru For The Assessment Year 2021-22. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Based On The Facts & Circumstances Of The Case, Cummins India Limited (Hereinafter Referred To As “The Company" Or "The Appellant") Respectfully Craves Leave To Prefer An Appeal For The Assessment Year

253 of the Income-tax Act, 1961 ("the Act") against the order dated 13 March 2024, passed under section 250 of the Act, by the learned Commissioner of Income Tax, Appeal (ADDL/ JCIT (A) - 3 Bengaluru, (hereinafter referred to as "learned CIT(A)") on the following grounds, which are independent of and without prejudice to each other: 1. Denial

M/S. VISHAY COMPONENTS INDIA PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12, PUNE

The appeal of the assessee is partly allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

253( 1)( d) of the Income-tax Act, 1961 (hereinafter referred to as 'Act') against the order dated 15 February 2022 (received on 15 February 2022 via email) passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Taxi Income Tax Officer, National Faceless Assessment Centre, Delhi(hereinafter referred to as 'the learned AO') under section 143(3) read with section 144C

FCA INDIA AUTOMOBILES PRIVATE LIMITED (SURVIVING ENTITY AFTER THE MERGER OF PCA MOTORS PVT LTD),PUNE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

253 of the Income-tax Act, 1961 (hereinafter referred to as the Act'), against the 2 order dated 26 June 2024 issued by the National Faceless Appeal Centre ('NFAC') (hereinafter referred to as 'Ld. NFAC'), under Section 250 of the Act on the grounds as set out herein: 1. General ground 1.1 On the facts and circumstances of the case

BMC SOFTWARE INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1), PUNE

The appeal is dismissed as not pressed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

253(1)(d) of the Income-tax Act, 1961 (hereinafter referred to as 'Act'), against the order dated 22 April 2021 (received on 22 April 2021) passed by the Additional/Joint / Deputy / Assistant Commissioner of Income Taxi Income- tax Officer, National e- Assessment Centre, Delhi (hereinafter referred to as 'learned AO') under section 143(3) r.w.s. section 144C(13) r.w.s. section

FORBES MARSHALL PVT.LTD,,PUNE vs. ADDL. COMMISSIONER OF INCOME TAX,, PUNE

In the result, all the appeals of the assessee in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 352 & 353/Pun/2017 नििाारण वषा / Assessment Years : 2008-09 & 2011-12 Forbes Marshall Pvt. Ltd. A-34/35, “H” Block, Midc Industrial Estate, Pimpri, Pune-400 018. Pan : Aaacf2630E .......अऩीऱाथी / Appellant बिाम / V/S. The Addl. Commissioner Of Income Tax, Range-9, Pune. ……प्रत्यथी / Respondent

section 253 of the Income-tax Act, 1961 (the Act) on the following amongst other grounds each of which is in the alternative and without prejudice to one another: 1. The learned CIT(A)-6, Pune, erred in law and on facts, in particularly sustaining certain disallowance of expenses u/s.14A of the ITA, 1961 made by the learned ACIT, Range