MSC SOFTWARE CORPORATION INDIA P. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of Revenue is dismissed and appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.577/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

delay of one day is thus, condoned. 7. Briefly, in the facts of the case, the assessee had furnished return of income declaring total income of ₹ 4,04,01,599/-. The return of income was processed under section 143(1) of the Act. The assessee company was engaged in the business of software development. Since the assessee had entered into

TASTY BITE EATABLES LTD.,,PUNE vs. DEPUTY COMMSSIONER OF INCOME-TAX,,

In the result, the appeal of the Revenue is dismissed

section 92C(2) of the Income-tax Act, 1961. Corporate Tax Grounds: Ground 5 -Disallowance of provision of Rs. 10,00,000/- and bad debts written off of' Rs. 10,14,691 On the facts and in the circumstances of the case and in law the AO has erred in disallowing: 5.1 A provision

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. TASTY BITES EATABLES LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

section 92C(2) of the Income-tax Act, 1961. Corporate Tax Grounds: Ground 5 -Disallowance of provision of Rs. 10,00,000/- and bad debts written off of' Rs. 10,14,691 On the facts and in the circumstances of the case and in law the AO has erred in disallowing: 5.1 A provision

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE- 1(1), PUNE vs. M/S. BHAIRAVNATH SUGAR WORKS LTD., PUNE

In the result, the appeal is dismissed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviनिर्धारण वषा / Assessment Year : 2013-14 Dcit, Circle 1(1), Vs. M/S. Bhairavanath Sugar Works Ltd., Pune S.No. 21/2, Sawant Corner, Pune-Mumbai Bypass Road, Katraj, Pune. Pan: Aadcb0529M Appellant Respondent Assessee By Shri B.C. Malakar Revenue By Smt. Divya Bhajpai Date Of Hearing 10-06-2021 Date Of Pronouncement 11-06-2021 आदेश / Order Per R.S.Syal, Vp : This Appeal By The Revenue Is Directed Against The Order Dated 23.12.2019 Passed By The Ld. Cit(A) U/S.143(3) Read With Section 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called „The Act‟) In Relation To The Assessment Year 2013- 14. 2. This Appeal Was Filed Belatedly By 68 Days. The Ld. Dr Explained The Lockdown Due To Covid-19 As The Reason For The Late Filing Of The Appeal. The Ld. Ar Did Not Object

delay is condoned and the appeal is admitted for hearing and disposal on merits. 3. The only assail in this appeal through various grounds is to the deletion of transfer pricing addition of Rs.4,91,89,500 relating to the Specified Domestic Transaction (SDT) of Rent payment to Giriraj Promoters Pvt. Ltd. (GPPL) 4. Briefly stated, the facts

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, KOLHAPUR vs. RAFIQ NAIK EXPORTS P LTD., , RATNAGIRI

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

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviिनधा"रण वष" / Assessment Year: 2016-17 Dy./Acit, Circle-1, Vs. Rafiq Naik Exports Private Limited, Kolhapur Plot No.44 To 48, Mirkar Wada Fish, Industry Locality, Ratnagiri – 415 612 Maharashtra Pan : Aagcr9577G Appellant Respondent

condone the delay and admit the appeal for disposal on merits. 3. Broadly, there are two issues in the Departmental appeal, viz., Comparables and Computation of the arm’s length price (ALP) under the dataset. We will espouse these issues in seriatim. I. COMPARABLES 4. The first two grounds raised by the Revenue are against the exclusion

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Delay of 32 days in filing of these appeals stands condoned since falling under Covid-19 pandemic outbreak period. ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton Technologies Pvt. Ltd., (R) 3. The Revenue’s former appeal ITA No.42/PUN/2021 for the A.Y. 2015-16 raises the following substantive grounds: “1. The order

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Delay of 32 days in filing of these appeals stands condoned since falling under Covid-19 pandemic outbreak period. ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton Technologies Pvt. Ltd., (R) 3. The Revenue’s former appeal ITA No.42/PUN/2021 for the A.Y. 2015-16 raises the following substantive grounds: “1. The order

TRUMPF (INDIA) PRIVATE LIMITED,PUNE vs. INCOME-TAX OFFICER, WARD 7(5), PUNE

In the result, the appeal is dismissed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.442/Pun/2020 "नधा"रण वष" / Assessment Year : 2010-11

condone the delay in filing the instant appeal and admit the same for disposal on merits. 3. Succinctly, the facts of the case are that the assessee is engaged in providing after-sales support and market support services in respect of machines sold by its foreign related entities in the territory of SAARC region. The assessee also carries out Trading

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE , PANVEL vs. M/S. JOHNSON MATTHEY CHEMICALS INDIA PVT. LTD, PANVEL

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

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 595/Pun/2020 धनधाारण वषा / Assessment Year : 2013-14

condone the delay and proceed to hear this appeal on merits. We further take note of the present pandemic situation where the movement of people are restricted and because of such practical situation, it is always not possible to follow the time of limitation regarding filing of appeal before various Forums. This fact was also observed and taken cognizance

DANA INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.473/Pun/2018 िनधा"रण वष" / Assessment Year : 2013-14

delay is condoned and the appeal is admitted for hearing. 2 Dana India Private Limited A. TRANSFER PRICING ADDITION IN `MANUFACTURING ACTIVITIES’ 3. The first issue raised in this appeal is against the transfer pricing addition of Rs.22,60,76,000/- made by the AO in the ‘Manufacturing activities’. 4. Briefly stated, the facts of the case are that

RAJARAMBAPU PATIL SSK LIMITED, ,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

SONHIRA SAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

SONHIRA SAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

KARMAVEER SHANKARRAO KALE SAHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OFINCOME TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

SHRI GANESH SAHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE , , AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

MOHANRAO SHINDESAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

MANGANGA SAHAKARI SAKHAR KARKHANA LTD,,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

APPASAHEB NALAWADE GADHINGLAJ TALUKA SAHAKARI SAKHAR KARKHANA LTD,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, KOLHAPUR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum

PD. DR. VITHALRAO VIKHE PATIL SAHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE ,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

delay in that appeal is condoned and the appeal is admitted for disposal on merits. 3. All the assessees in the present set of appeals are engaged in manufacturing of white sugar. The primary issues raised in these appeals are : i. Excess cane price paid by the assessees to sugarcane suppliers, i.e. the price over and above the Statutory Minimum