JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

b) on account of payment of administrative charges paid to TACL, the Tribunal recorded that the Assessing Officer had failed to discharge the onus as per the 13 Pune Mathadi Hamal and Other Manual Workers Board [A] mandate of the provisions of section 40A (2) of the Act. The assessee i.e NLT had received services from TACL in respect

ASSISTANT COMMISSIONER OF INCOME-TAX vs. H.C. SARASWAT TOBACCO CO. PVT. LTD.,, KOLHAPUR

In the result, appeal of the Revenue is partly allowed for

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1328/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2010-11 वष"

condoning the delay is not allowed. Hence, the cross objection is not admitted. 4. In the result, Cross Objection filed by the assessee is dismissed. Now we shall take up the appeal filed by the Revenue. ITA No.1328/PUN/2014 - By Revenue A.Y. 2010-11 5. Grounds raised by the Revenue are as under : “1 (i). On the facts

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 8, PUNE vs. SPICER INDIA PVT. LTD, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

delay of 177 days are condoned. 3. The Revenue raised as many as 6 grounds amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in deleting the adjustment of Rs.14,71,41,219/- made by the AO/TPO on account of management services fees in the facts and circumstances of the case

VAIDYANATH KEDESHWAR SAKHAR UDYOG,,BEED vs. DEPUTY COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

Appeal is allowed for statistical purposes in above terms

section 40A(2) of the Act, as has been held by the Hon’ble Supreme Court supra. Needless to say, the assessee will be allowed a reasonable opportunity of hearing by the AO in such fresh determination of the issue. 7. It is noted that in some of the appeals, the assessees have raised an alternate ground for allowing deduction

LOKNETE BALASAHEB DESAI SSK LTD.,,SATARA vs. ASST. COMMISSIONER OF INCOME-TAX,, SATARA

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

ASST. COMM. OF INCOME-TAX,, AURANGABAD vs. SHRI GAJANAN SAHAKARI SAKHAR KARKHANA LTD.,, BEED

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

DCIT, CIR.-1,, NASHIK vs. VASANTRAO DADA PATIL SSK LTD.,, NASHIK

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

KOPARGAON SSK LTD.,,AHMEDNAGAR vs. DY. COMM. OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

LOKNETE BALASAHEB DESAI SSK LTD.,,SATARA vs. ASST. COMM. OF INCOME-TAX,, SATARA

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

PURNA SSK LTD.,BASMATNAGAR vs. ASSESSING OFFICER, SPL.RANGE-2,AURANGABAD, AURANGABAD

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

DR. BABURAO BAPUJI TABNPURE SSK LTD.,,AHMEDNAGAR vs. DY. COMM. OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

SHRI DNYANESHWAR S.S.K. LTD,AHMEDNAGAR vs. DCIT AHMEDNAGAR CIRCLE, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

DR. BABURAO BAPUJI TABNPURE SSK LTD.,,AHMEDNAGAR vs. DY. COMM. OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT

SHRI DNYANESHWAR S.S.K. LTD,AHMEDNAGAR vs. DCIT AHMEDNAGAR CIRCLE, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

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

B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No./Co.No. Name of Appellant Name of Respondent Asst. Year No. Heard on 12-03-2019 1 308/PUN/2018 Majalgaon Sahakari ACIT, Circle-3, 2013-14 Sakhar Karkhana Ltd. Aurangabad A/P. Sundarnagar, Tal. Majalgaon, Dist Beed – 431 131 PAN :AAABM0171G 2-4 985/PUN/2013 ACIT