ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

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

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

exemption u/s 11 and was entitled to claim deduction in respect of Capital expenditure of Rs.1,93,58,277/-as well as Rs. 57,45,439/- (being 15% of Rs. 3,83,02,928/-). 7. Without prejudice to Ground No.1 to 6, the learned CIT(A) erred in denying depreciation

INCOME-TAX OFFICER vs. SAFE PRO PACK LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1545/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2008-09 वष"

exemption u/s.10B Rs.3,33,513/- ----------------------- Loss or unabsorbed depreciation allowed to be carried forward NIL Thus, the AO allowed the exemption

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAG ELECTRONICS (INDIA) PVT. LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1545/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2008-09 वष"

exemption u/s.10B Rs.3,33,513/- ----------------------- Loss or unabsorbed depreciation allowed to be carried forward NIL Thus, the AO allowed the exemption

DESAI INFRA PROJECTS (I) PRIVATE LIMITED,PUNE vs. CIT(A), PUNE-11, PUNE

In the result, the appeal of the assessee stands

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

exemption provision which cannot be compared with claiming an additional depreciation under section 32(1) (ii-a) of the Act. As per the settled

SHREE SWAMI SAMARTH SHAIKSHANIK SANSKRUTIK SANSTHA,,NALLASOPARA vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

Exemption), it is evident that certain informations were called for from the assessee. It was noticed that in the income expenditure account, the assessee claimed depreciation

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly, in the facts of the case, the assessee was an institution set up for the purpose of providing housing facilities, promoting townships within the area of jurisdiction as directed by the Government of Maharashtra. The assessee was enjoying benefit of exemption

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly, in the facts of the case, the assessee was an institution set up for the purpose of providing housing facilities, promoting townships within the area of jurisdiction as directed by the Government of Maharashtra. The assessee was enjoying benefit of exemption

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly, in the facts of the case, the assessee was an institution set up for the purpose of providing housing facilities, promoting townships within the area of jurisdiction as directed by the Government of Maharashtra. The assessee was enjoying benefit of exemption

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly, in the facts of the case, the assessee was an institution set up for the purpose of providing housing facilities, promoting townships within the area of jurisdiction as directed by the Government of Maharashtra. The assessee was enjoying benefit of exemption

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly, in the facts of the case, the assessee was an institution set up for the purpose of providing housing facilities, promoting townships within the area of jurisdiction as directed by the Government of Maharashtra. The assessee was enjoying benefit of exemption

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly, in the facts of the case, the assessee was an institution set up for the purpose of providing housing facilities, promoting townships within the area of jurisdiction as directed by the Government of Maharashtra. The assessee was enjoying benefit of exemption

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation u/s 32 of Act. No doubt, the subsidy was granted in terms of the certain percentage of fixed assets to be disbursed in the form of refund of octroi, electricity duty exemption

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD 6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

depreciation u/s 32 of Act. No doubt,\nthe subsidy was granted in terms of the certain percentage of\nfixed assets to be disbursed in the form of refund of octroi,\nelectricity duty exemption

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation u/s 32 of Act. No doubt, the subsidy was granted in terms of the certain percentage of fixed assets to be disbursed in the form of refund of octroi, electricity duty exemption

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

depreciation u/s 32 of Act. No doubt,\nthe subsidy was granted in terms of the certain percentage of\nfixed assets to be disbursed in the form of refund of octroi,\nelectricity duty exemption

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation u/s 32 of Act. No doubt, the subsidy was granted in terms of the certain percentage of fixed assets to be disbursed in the form of refund of octroi, electricity duty exemption

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

depreciation u/s 32 of Act. No doubt, the subsidy was granted in terms of the certain percentage of fixed assets to be disbursed in the form of refund of octroi, electricity duty exemption

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

depreciation u/s 32 of Act. No doubt,\nthe subsidy was granted in terms of the certain percentage of\nfixed assets to be disbursed in the form of refund of octroi,\nelectricity duty exemption