QUBIX BUSINESS PARK PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE

In the result, Ground No.2 of the assessee is allowed for statistical purpose

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

IA of the Act, the same principles should equally apply to section 80-IAB of the Act as well. We also wish to submit that the deduction under section 80-IAB of the Act, was not claimed in the return of income and this ground was also not taken in the course of the Assessment proceedings before

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

10A shall apply to the articles or things or services referred to in sub-section (1) as if— (a) for the figures, letters and word "1st April, 2001", the figures, letters and word "1st April, 2006" had been substituted; (b) for the word "undertaking", the words "undertaking, being the Unit" had been substituted. (9) The provisions of sub-section

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

gain” assessable for that assessment year in respect of any other capital asset not being a short term capital asset”. Clause (c) of section 74(1) provides that “if the loss cannot be wholly so set off, the amount of loss not so set off shall be carried forward to the following assessment year and so on”. Sub-section (2

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

gain” assessable for that assessment year in respect of any other capital asset not being a short term capital asset”. Clause (c) of section 74(1) provides that “if the loss cannot be wholly so set off, the amount of loss not so set off shall be carried forward to the following assessment year and so on”. Sub-section (2

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

IA(4) of the Act in respect of the undisclosed income offered in the return of income after the search action, the Assessing Officer took the objections to the said claim. Otherwise, the assessee justified the claim relying on Mumbai Bench of the Tribunal in the case of Eversmile Construction Co. Pvt. Ltd. in ITA No.4238/Mum/2010 dated

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

10A on 27.11.2021 however, has indicated “No” in response to the question “whether any application for registration made by the applicant in the past has been rejected” held that the assessee has given false information that it was registered u/s 12A of the Act. He, therefore, held that the assessee obtained the registration u/s 12A(1)(ac)(i) on false

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE vs. M/S. VISHRAM DEVELOPERS,, PUNE

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

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

IA or section 80-IAB or section 80-IB or section 80-IC 47 [or section 80-ID or section 80-IE], no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub- section (1) of section 139.)" Case Laws A. Assessee

E-GAIN COMMUNICATIONS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2675/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 E-Gain Communications Pvt. Vs. Dcit, Circle-1(2), Pune. Ltd., Office No.702, 7Th Floor, B-1, The Cerebrum It Park, Vadgaon Sheri, Kalyani Nagar, Pune- 411014. Pan : Aaacn9946R Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By Shri Arvind Desai : Date Of Hearing : 06.06.2022 Date Of Pronouncement : 17.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 13, Pune. [‘The Cit(A)’] Dated 11.08.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Wholly Owned Subsidiary Of Egain Communication

Gain Communications Pvt. Vs. DCIT, Circle-1(2), Pune. Ltd., Office No.702, 7th Floor, B-1, The Cerebrum IT Park, Vadgaon Sheri, Kalyani Nagar, Pune- 411014. PAN : AAACN9946R Appellant Respondent Assessee by : Shri Madhur Agarwal Revenue by Shri Arvind Desai : Date of hearing : 06.06.2022 Date of pronouncement : 17.06.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed

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

ia) should not be applied. 19. This argument of the ld. AR, though sounds attractive at first flush, but, loses its shine on an in-depth analysis. There are two reasons for our not concurring with the same. First, the earlier judgment in Samsung Electronics Co. Ltd. (supra) relates to the assessment years 1999-200 and 2001-02 and obviously

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -4 , PUNE vs. M/S PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

capital, as sales proceeds etc. do not have any different colour. Whatever are the receipts in the business they have the colour of business receipts and no separate identification sources have no concern whatsoever. Thereafter, the Assessing Officer made disallowance at the rate of one half percent of the average value of investment i.e. 0.50% of Rs.406

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -1, PUNE vs. M/S PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

capital, as sales proceeds etc. do not have any different colour. Whatever are the receipts in the business they have the colour of business receipts and no separate identification sources have no concern whatsoever. Thereafter, the Assessing Officer made disallowance at the rate of one half percent of the average value of investment i.e. 0.50% of Rs.406

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -1 , PUNE vs. M/S PERSISTENT SYSTEMS LIMITED , PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

capital, as sales proceeds etc. do not have any different colour. Whatever are the receipts in the business they have the colour of business receipts and no separate identification sources have no concern whatsoever. Thereafter, the Assessing Officer made disallowance at the rate of one half percent of the average value of investment i.e. 0.50% of Rs.406