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

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

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

NALCO WATER INDIA LTD., ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE

Bench: Shri S.S.Godara & Shri G.D.Padmahshaliआयकर अपील सं. / Ita No.150 /Pun/2022 िनधा"रण वष" / Assessment Year : 2013-14 Nalco Water India Private Vs The Assistant Commissioner Limited, (Formerly Known As . Of Income Tax, Circle-2, Naclo Water India Limited) Pune. S.No.238/239, 3Rd Floor, Quadra 1, Panchshil, Magarpatta Road, Sade Satra Nali, Pune – 411028. Pan: Aaaco 4994 N Appellant / Assessee Respondent /Revenue आयकर अपील सं. / Ita No. 151/Pun/2022 िनधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Vs Nalco Water India Private Income Tax, Circle-2, Pune. . Limited, S.No.238/239, 3Rd Floor, Quadra 1, Hadapsar, Magarpatta Road, Sade Satra Nali, Pune – 411028. Pan: Aaaco 4994 N Appellant / Revenue Respondent / Assessee Assessee By Shri Ketan Ved – Ar Revenue By Shri Prashant Gadekar & Shri Piyush Kumar Singh Yadav – Dr Date Of Hearing 26/08/2022 Date Of Pronouncement 07/10/2022 आदेश/ Order Per S.S.Godara, Jm: These Assessee’S & Revenue’S Cross Appeals Ita No.150 & 151/Pun/2022 For A.Y. 2013-14, Arise Against The Cit(A)-13

Delay of two days in filing of the assessee’s appeal ITA No.150/PUN/2022 stands condoned since falling in Covid-19 pandemic outbreak period. 3. We next note that the assessee instant appeal raises five substantive grounds. Its first and foremost substantive grievance is that the learned lower authorities have erred in law and on facts in holding subvention money receipts

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE vs. NALCO WATER INDIA LTD., , PUNE

Bench: Shri S.S.Godara & Shri G.D.Padmahshaliआयकर अपील सं. / Ita No.150 /Pun/2022 िनधा"रण वष" / Assessment Year : 2013-14 Nalco Water India Private Vs The Assistant Commissioner Limited, (Formerly Known As . Of Income Tax, Circle-2, Naclo Water India Limited) Pune. S.No.238/239, 3Rd Floor, Quadra 1, Panchshil, Magarpatta Road, Sade Satra Nali, Pune – 411028. Pan: Aaaco 4994 N Appellant / Assessee Respondent /Revenue आयकर अपील सं. / Ita No. 151/Pun/2022 िनधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Vs Nalco Water India Private Income Tax, Circle-2, Pune. . Limited, S.No.238/239, 3Rd Floor, Quadra 1, Hadapsar, Magarpatta Road, Sade Satra Nali, Pune – 411028. Pan: Aaaco 4994 N Appellant / Revenue Respondent / Assessee Assessee By Shri Ketan Ved – Ar Revenue By Shri Prashant Gadekar & Shri Piyush Kumar Singh Yadav – Dr Date Of Hearing 26/08/2022 Date Of Pronouncement 07/10/2022 आदेश/ Order Per S.S.Godara, Jm: These Assessee’S & Revenue’S Cross Appeals Ita No.150 & 151/Pun/2022 For A.Y. 2013-14, Arise Against The Cit(A)-13

Delay of two days in filing of the assessee’s appeal ITA No.150/PUN/2022 stands condoned since falling in Covid-19 pandemic outbreak period. 3. We next note that the assessee instant appeal raises five substantive grounds. Its first and foremost substantive grievance is that the learned lower authorities have erred in law and on facts in holding subvention money receipts