TIBCO SOFTWARE BV,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE -2,, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

TDS had been deducted, the Assessing Officer formed an opinion that income had escaped assessment to tax, then issued notice u/s 148 on 29.03.2018 after recording reasons u/s 147. In response to notice u/s 148, the appellant had filed return of income on 26.04.2018. Against the said return of income, the assessment was completed by the Assistant Commissioner of Income

TIBCO SOFTWARE BV,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE-2,, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

TDS had been deducted, the Assessing Officer formed an opinion that income had escaped assessment to tax, then issued notice u/s 148 on 29.03.2018 after recording reasons u/s 147. In response to notice u/s 148, the appellant had filed return of income on 26.04.2018. Against the said return of income, the assessment was completed by the Assistant Commissioner of Income

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

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

269, "s. 5 gives the Court a discretion which in respect of jurisdiction is to be exercised in the way in which judicial power and discretion ought to be exercised upon principles which are well understood, the words sufficient 5 ITA No.1110/PUN/2025, AY 2018-19 cause' receiving a liberal construction so as to advance substantial justice when no negligence

AGASTI SHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

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

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

TDS. He prayed to remand the issue to the file of AO for verification, as to whether the payee recognized the receipt from assessee as income in its income or not and placed reliance on the decision of Hon’ble High Court of Delhi in the case of Ansal Land Mark Township P. Ltd. reported in 377 ITR 635 (Delhi

TIBCO SOFTWARE B.V.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, (IT), CIRCLE - 2,, PUNE

Appeal is allowed for statistical purposes

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

TDS‟) amounting to INR 2,47,666. Ground No.7: On the facts and circumstances of the case and in law, the Ld. AO has erred in initiating penalty proceedings against the Appellant under Section 274 r.w.s 271(1)(c) of the Income-tax Act, 1961.” 3. Briefly, the facts are under : 4. The Appellant TIBCO Software

BAPURAO RAMKISHAN KAGNE,,AURANGABAD vs. COMMISSIONER OF INCOME-TAX, AURANGABAD, AURANGABAD

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote. आयकर अपीलसं. / Ita No.739/Pun/2019 िनधा"रण वष" / Assessment Year : 2008-09 Shri Bapural Ramkishan Kagne, The Commissioner Of Prop. M/S.Sai Electricals & Vs Income Tax, Electronics, Plot No.3, Om Sai Aurangabad. Avenue, Thakre Nagar, N-2, Cidco, Aurangabad. Pan: Akwpk 3467 F Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Sardar Singh Meena - Cit Date Of Hearing 26/07/2022 Date Of Pronouncement 17/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax, Aurangabad, Dated 26.02.2014 For The A.Y. 2008-09 Under Section 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case, The Learned Cit Was Not Justified By Giving Direction To The Ao To Give Consequential Effect To The Order By Adding Back Contract Receipts Of Rs.17,93,686/- To The Total Income Of The Assessees. 2. The Learned Cit Erred In Making Giving Direction To The Ao For Further Enquiry In Respect Of Tds To Be Deducted On Dg Rent Payment, Rather The Dg Rent Payment To Single Person Does Not Exceed Rs.1,20,000/- 3. On The Facts & Circumstances Of The Case The Learned Cit Was Not Justified In Disallowing Rs.23,269/- (Ground Is Not Forced).

section 263 of the Act. The assessee has raised the following grounds of appeal: “1. On the facts and circumstances of the case, the learned CIT was not justified by giving direction to the AO to give consequential effect to the order by adding back contract receipts of Rs.17,93,686/- to the total income of the assessees

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

TDS) reported in [2018] 100 taxmann.com 78\n(Pune - Trib.).\nA copy of the said decisions is forwarded herewith as\n\"Appendix - B\" - refer Page Nos.37 to 54 of the compilation.\nTimely filing of return of income is not a pre-requisite\nfor allowability of deduction u/s.10AA of the Act:\n9. In the instant case, the eligibility to claim

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

In the result, appeal of the assessee bearing ITA No

TDS) reported in [2018] 100 taxmann.com 78\n(Pune - Trib.).\n\nA copy of the said decisions is forwarded herewith as\n\"Appendix - B\" - refer Page Nos.37 to 54 of the compilation.\n\nTimely filing of return of income is not a pre-requisite\nfor allowability of deduction u/s.10AA of the Act:\n\n9. In the instant case, the eligibility