ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -11,, PUNE vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED , (FORMERLY IGATE GLOBAL SOLUTIONS LTD.),, PUNE

In the result, both the appeals are partly allowed

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

TDS credit and hence the carry forward of MAT credit of erstwhile company has to be allowed to the amalgamated company. 13. The upshot of the above discussion is that section 72A, like some other provisions distinctly dealing with the effects of amalgamation, exclusively applies to accumulated losses and unabsorbed depreciation of the amalgamating company in relation to the income

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, both the appeals are partly allowed

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

TDS credit and hence the carry forward of MAT credit of erstwhile company has to be allowed to the amalgamated company. 13. The upshot of the above discussion is that section 72A, like some other provisions distinctly dealing with the effects of amalgamation, exclusively applies to accumulated losses and unabsorbed depreciation of the amalgamating company in relation to the income

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

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

short "the Act"). In this case a survey action u/sec.133A of the Act was conducted on 14.09.2016 at his business premises. The case of the assessee was selected for compulsory scrutiny. During the course of assessment proceedings, the Assessing Officer referred to the various questions put to the assessee especially question no.11 and 13, details of which are as under

SUSHMA PRAMOD NIMHAN,PUNE vs. ITO WARD 2(3), PUNE

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

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

TDS of 1% i.e. Rs.1,76,750/- has been deducted by the purchaser, M/s. Symbiosis Institute indicates that the land in question is a capital asset as per the definition of section 2(14)(iii) of the Act and therefore liable for tax. He accordingly issued a show cause notice requesting the assessee to explain as to why the sale

NANASAHEB BHAGAWAN SASAR,PUNE vs. ITO, WARD 2(2), PUNE, PUNE

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

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

Term Capital Gains of Rs.2,61,16,879/- in both the ITRs filed. 4.9 The Return of Income is the basic document in which the correct income as well as the correct TDS are to be admitted and claimed properly by the assessee for claiming any credit. If the appellant claims the full amount of TDS

DAIMLER CHRYSLER INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the cross objection of the assessee is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

short term capital gain 28,45,218 Total income/loss 54,90,17,409 √ : denotes the disputed additions in these cross appeals. Out of the above additions, the additions u/s.35AB of the Act, write off of capital work in progress qua Mercedes Benz India’s Car of Model W124, club expenses, relocation expenses, other adhoc disallowances on account of travel

DEPUTY COMMISSIONER OF INCOME-TAX vs. DAIMLER CHRYSLER INDIA PVT. LTD.,, PUNE

In the result, the cross objection of the assessee is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1381/Pun/2003 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 1998-09 वष"

short term capital gain 28,45,218 Total income/loss 54,90,17,409 √ : denotes the disputed additions in these cross appeals. Out of the above additions, the additions u/s.35AB of the Act, write off of capital work in progress qua Mercedes Benz India’s Car of Model W124, club expenses, relocation expenses, other adhoc disallowances on account of travel

RAM LAXMANRAO MITKARI,LATUR vs. INCOME-TAX OFFICER, WARD -3, LATUR

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

short Act”]. 2. Heard both the parties. Case file perused. 3. A perusal of the assessee’s pleadings reveals that his sole substantive grievance raised in the instant appeal challenges 2 ITA.No.574/PUN/2020 Sh Ram Laxmanrao Mitkari, Latur. correctness of both the learned lower authorities’ action assessing his interest income of Rs.56,48,961/- received u/s 28 of the Land

BALASAHEB VITTHAL SHINDE,PUNE vs. INCOME TAX OFFICER, WARD 5(4), PUNE, AAYAKAR VIBHAG, PMT BUILDING, SWARGATE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2011-12 Balasaheb Vitthal Shinde Ito, Ward-5(4), Pune Chaledi, Nasarapur, Taluka Bhor, Vs. Pune – 412213 Pan: Anips1140A (Appellant) (Respondent) Assessee By : Shri Deepak S Sasar Department By : Shri Vidya Ratan Kishore Date Of Hearing : 17-12-2025 Date Of Pronouncement : 29-12-2025 O R D E R Per R.K. Panda, Vp:

TDS was deducted. Accordingly, the case of the assessee was reopened after recording reasons and notice u/s 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued and served on the assessee. The assessee in response to the same filed the return of income declaring total income of Rs.9,69,976/-. The Assessing Officer issued

VASANT KRISHNAJI SUPEKAR,PUNE vs. ITO WARD 5(4), PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1899/Pun/2025 Assessment Year : 2018-19 Vasant Krishnaji Supekar, Vs. Income Tax Officer, C-6, Rajeshri Shahu Society, Ward-5(4), Pune Pune Satara Road, Bibvewadi S.O., Pune City, Pune 411037 Maharashtra Pan : Clpps2859R Appellant Respondent

Short-term capital gain of the assessee and CIT(A) has erred in confirming the same. 2. On the facts and circumstances of the case, the learned assessing officer has erred in taxing rental receipts of Rs. 2 Vasant Krishnaji Supekar 7,08,000/- as income of the assessee without allowing standard deduction and other due deductions, TDS

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. IGATE GLOBAL SOLUTIONS LTD.,, PUNE

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita. No.342/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10

TDS), who held that the assessee was a defaulter for not deducting tax at source from the remittances made for purchase of the software as the provisions of section 9(1)(vi) of the Act were attracted and the payment made by the assessee was in the nature of royalty on which tax ought to have been deducted

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

term Goodwill was not explicitly excluded from the list of intangible\nassets eligible for depreciation, In absence of this clarity, there were\ndivergent views on the issue.\n7.2.4 Since there were divergent views of the Hon'ble Courts on the issue,\ntherefore, to end this ambiguity the necessary amendments in section 32(1)\nof the Income

RAJENDRA GANPAT JAGTAP,PUNE vs. ITO WARD(8)(1), PUNE, PUNE

In the result, appeal filed by the assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

TDS-194I) 2,97,71,698/- 2.1. The Assessing Officer, therefore, reopened the assessment by recording reasons as per the provisions of sec.147 and notice u/sec.148 was issued to the assessee on 19.04.2022. The assessee, in response to the same, filed return of income on 02.03.2024 declaring total income at Rs.17,54,860/-. The Assessing Officer completed the assessment u/sec.147

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

Capital gains") for— (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade

JOHN DEERE EQIPMENT P. 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

Capital gains") for— (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade

JOHN DEERE EQIPMENT P. 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

Capital gains") for— (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade

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

Capital gains") for— (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade

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.

short grant of TDS credit. It is prayed that the Company be granted with appropriate credit for TDS post which the interest levy shall become inapplicable. Ground No.8: On the facts and circumstances of the case and in law, the Ld. AO erred in initiating penalty proceedings against the Company under section 274 r.w.s. 271F of the Income