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

section 43(1) for the purpose of calculation of depreciation etc.” 11. The Hon’ble Gujarat High Court in the case

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

section 43(1) for the purpose of calculation of depreciation etc.” 11. The Hon’ble Gujarat High Court in the case

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

section 43(1) for the purpose of calculation of depreciation etc.” 11. The Hon’ble Gujarat High Court in the case

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

1) of the Act in response to which the assessee attended before the Assessing Officer from time to time and produced the details as called for. During the course of assessment proceedings the Assessing Officer asked the assessee to explain as to why its claim of exemption u/s 11 should not be disallowed since as per law for claiming

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

1) of the Act in response to which the assessee attended before the Assessing Officer from time to time and produced the details as called for. During the course of assessment proceedings the Assessing Officer asked the assessee to explain as to why its claim of exemption u/s 11 should not be disallowed since as per law for claiming

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

1) of the Act in response to which the assessee attended before the Assessing Officer from time to time and produced the details as called for. During the course of assessment proceedings the Assessing Officer asked the assessee to explain as to why its claim of exemption u/s 11 should not be disallowed since as per law for claiming

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

1) of the Act in response to which the assessee attended before the Assessing Officer from time to time and produced the details as called for. During the course of assessment proceedings the Assessing Officer asked the assessee to explain as to why its claim of exemption u/s 11 should not be disallowed since as per law for claiming

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

1) of the Act in response to which the assessee attended before the Assessing Officer from time to time and produced the details as called for. During the course of assessment proceedings the Assessing Officer asked the assessee to explain as to why its claim of exemption u/s 11 should not be disallowed since as per law for claiming

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

1) of the Act in response to which the assessee attended before the Assessing Officer from time to time and produced the details as called for. During the course of assessment proceedings the Assessing Officer asked the assessee to explain as to why its claim of exemption u/s 11 should not be disallowed since as per law for claiming

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

1), the ld. CIT(A) confirmed the disallowance of donation of Rs.5,50,000/- made to Sakal Social Foundation. (ix) With regard to claim for allowance of depreciation on windmill of Rs.56,11,914/-, the ld. CIT(A) held that civil construction and electrical work were undertaken for operation of windmills and are not separable, therefore, 8 allowed the depreciation

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 etc.\"\n\nNo question of law, therefore, arises in this respect.\n\n12.\nQuestion No.3 itself records that the issue at hand is\ncovered by the decision of this Court in case of HDFC_v/s.\nDCIT reported in 366 ITR 505 but that, the department has not\naccepted the decision of the High Court. In that view, this\nquestion

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 etc.\"\nNo question of law, therefore, arises in this respect.\n12.\nQuestion No.3 itself records that the issue at hand is\ncovered by the decision of this Court in case of HDFC_v/s.\nDCIT reported in 366 ITR 505 but that, the department has not\naccepted the decision of the High Court. In that view, this\nquestion also

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 etc.\"\nNo question of law, therefore, arises in this respect.\n12.\nQuestion No.3 itself records that the issue at hand is\ncovered by the decision of this Court in case of HDFC_v/s.\nDCIT reported in 366 ITR 505 but that, the department has not\naccepted the decision of the High Court. In that view, this\nquestion also

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section 148 would be required to be issued. Section 147 does not contemplate an eventuality which Section 153A or Section 153C contemplates, the basis of which is inter alia a search action under Section 132 being resorted as noted hereinabove. Thus

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

1 )(c) of the Act, that vehicle (Mercedes Benz) purchased for Rs.89,00,000/- by the Trust and foreign travelling expenses amounting Rs.3,77,238/-incurred for attending seminar and conference at UAE is not misutilization of the funds of the trust within the meaning of section 13(2) of the Act. The appellant be granted just and proper relief

M/S GERA DEVELOPMENTS PVT. LTD,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

1) read with Explanation 2 to section 43(6) of the Act. This clearly reveals that no depreciation is 11

ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

11 September, 2019, which were\nobjected by the petitioner. On such objection, an order was passed by the\nAssessing officer rejecting the objections as raised by the petitioners, so as to\nproceed to reassess the income of the petitioner under Section 147 of the Act.\n13. As clearly seen from the record, to which, we have made a reference

ASHOK NARAYAN BHOSALE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1501/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Ashok Narayan Bhosale, The Deputy Commissioner Of Ashok Narayan Bhosle Bunglow At Vs Income Tax, Kaveri Nagar, Pratham Housing Cirlce-8, Pune. Society, Wakad, Pune – 411057. Pan: Aaspb 3588 Q Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri S.P.Walimbe - Dr Date Of Hearing 10/03/2022 Date Of Pronouncement 14/03/2022

section 32(1)(iia) read along with relevant proviso would have us come to the conclusion that, there is no limitation in the assessee claiming the balance 10 per cent of additional depreciation in the succeeding assessment year. 10.2:- As a matter of fact, with effect from April 1, 20916, the ambiguity, if any, in this regard, in the mind