GOKHALE CONSTRUCTIONS,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), PUNE, PUNE

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

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

Section 45(5A) which deems the consideration received or accruing only in the year of 2 completion and therefore the liability to deduct would arise in the year of completion of project. 3. The ld CIT(A) erred in law and on facts in confirming the action of DCIT(TDS

DCIT, CIRCLE 8 PUNE, PUNE vs. ALFA LAVAL INDIA PVT LTD, PUNE

In the result, the appeal filed by the Revenue is dismissed

section 36(1)(va) of the Act.\nSubsequently, the case was selected for scrutiny under CASS for the following\nreasons:\n“1.\nDeemed International Transactions\n2.\nLarge value of international transactions\n3.\nTransactions with Company whose Registration has been Cancelled by\nMCA\n4.\nDuty Drawback\n5.\nLower amount disallowed u/s 40(a)(ia) in ITR (Part A-OI) in comparison

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

45,12,630. Corporate Tax Grounds: Disallowance under section 10AA of the Act: 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction claimed under section 10AA of the Act by INR 1,95,31,01,681 by invoking the provisions of section 10AA(9) read with section 80IA

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

45,12,630. Corporate Tax Grounds: Disallowance under section 10AA of the Act: 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction claimed under section 10AA of the Act by INR 1,95,31,01,681 by invoking the provisions of section 10AA(9) read with section 80IA

M/S VINCHURKAR DIAGNOSTICS P LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, , GHAZIABAD

In the result, grounds of appeal of the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

45,600/- 26-12-2013 18-01-2021 19-01 2021 2552 days 13/10012312 Q2 2 ITA 701 to 703/PUN/2021 Vinchurkar Diagnostics A.Y. 2013-14 (B) I.T.A. No. 702/PUN/2021 – Q3/26Q Appeal FY and Form Demand Date of order Date of receipt Date of filing Delay in No. & quarter raised u/s u/s 200A of intimation of appeal filing 200A/234E

M/S VINCHURKAR DIAGNOSTICS P LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, , GHAZIABAD

In the result, grounds of appeal of the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

45,600/- 26-12-2013 18-01-2021 19-01 2021 2552 days 13/10012312 Q2 2 ITA 701 to 703/PUN/2021 Vinchurkar Diagnostics A.Y. 2013-14 (B) I.T.A. No. 702/PUN/2021 – Q3/26Q Appeal FY and Form Demand Date of order Date of receipt Date of filing Delay in No. & quarter raised u/s u/s 200A of intimation of appeal filing 200A/234E

M/S VINCHURKAR DIAGNOSTICS P LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, , GHAZIABAD

In the result, grounds of appeal of the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

45,600/- 26-12-2013 18-01-2021 19-01 2021 2552 days 13/10012312 Q2 2 ITA 701 to 703/PUN/2021 Vinchurkar Diagnostics A.Y. 2013-14 (B) I.T.A. No. 702/PUN/2021 – Q3/26Q Appeal FY and Form Demand Date of order Date of receipt Date of filing Delay in No. & quarter raised u/s u/s 200A of intimation of appeal filing 200A/234E

RAMCHANDRAUDAYSINGHJADHAVRAO,PUNE vs. ACIT, CIRCLE-3, PUNE

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

45(2) of the Income Tax Act. Further,\nfor A.Y.2016-17, the proportionate capital gain in respect of\nbuildings C1, C2 and C3 (partial) comes at Rs.10.74 crores\n(working as per annexure-A) for A.Y. 2016-17, which I hereby offer\nas my income from LTCG for A.Y.2016-17 and will pay the due taxes\nwhile filing return by 17th October

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. SSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S ELKAY SPIRITS P LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS , GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS

M/S. ELKAY SPIRITS PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

45) that the assessee had filed appeal on 19.12.2018. The assessee has enclosed copy of the order under section Elkay Spirits Pvt. Ltd., vs. ACIT, CPC-TDS