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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

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

TDS statements from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

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

TDS statements from\n01.06.2015 onwards has been confirmed and found to be in\naccordance with law. He also submitted that in sub-section (2) of\nsection 200A there is reference to sub-section (1) of the Act and\ntherefore what is provided in sub-section (1) of section 200A can\nbe equally carried out by the Centralised Processing Cell which

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

43,917 14. The first issue which is raised in the present appeal is the taxability of software under the provisions of Income Tax Act i.e. section 9(1)(vi) of the Act. The first plea raised by the assessee is that since the said payment had been for purchase of offshore software and the payment has been made

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

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

1) and Explanation-2 of Section 43(6) of the IT Act 1961\nestablishes that the depreciation on goodwill as a result of amalgamation is\nnot allowable.\nResultantly, the claims made by the appellant in support of this ground do\nnot have any merit. Therefore, the addition made by assessing officer on\naccount of disallowance of claim of depreciation

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1)(vi) Explanation 2(iii) and 2(iva) of the Act and pointed out that the Hon’ble High Court of Madras in Verizone Communications Singapore Pte Ltd. Vs. DDIT (supra) had discussed the issue of equipment royalty, whereas in M/s. T-3 Energy Services India Pvt. Ltd. Vs. JCIT (supra), on which the learned Authorized Representative for the assessee