DILIP GULAB RAUT,DHULE vs. ADDL JCI A DELHI, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, appeal filed by the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 69A ignoring that the amount was part of legitimate business transactions. ITA No.517/PUN/2025[A] 2. That the learned CIT(A) failed to consider the supporting documents proving that the deposits were used for prepaid recharges on the Vakrangee portal. 3. That the learned CIT(A) erred in considering Rs.9,000 as commission income based on an arbitrary calculation rather

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

TDS provisions. As regards, the claim for allowance as revenue expenditure on product development expenditure of Rs.4,19,75,171/-, the ld. CIT(A) allowed the same following the Tribunal’s order in assessee’s own case for the assessment year 2008-09. Being aggrieved by the decision of the ld. CIT(A), the Revenue is in appeal before