AIR CONTRAL INDIA PVT. LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE

Appeal is allowed in above terms

section 32(1)(iia) of the Income tax Act, 1961 for machinery of plant acquired in the business of manufacture or production of article or thing or in the generation or generation and distribution of power. 2. We further quote the following case laws for additional depreciation u/s32(l)(iia) as under: i) Creamline Dairy Products

PUSPAK STEEL INDUSTRIES PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

195/-. (v) Disallowance of depreciation on cars of Rs.2,79,725/-. 4. Being aggrieved by the above disallowances/additions, an appeal was filed before the ld. CIT(A), who vide impugned order confirmed the disallowance on account of belated deposit of employees contribution towards PF and ESI following the decision of the Hon’ble Supreme Court in the case of Checkmate

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1(1),, PUNE vs. M/S. CUMMINS SALES & SERVICES (I),LTD,(FORMERLY KNOWN AS CUMMINS DIESELS SALES & SERVICE LTD,), PUNE

In the result, the appeal filed by the Revenue stands partly allowed

195 ITR 232 (Delhi) held that the benefit of section 72A cannot be availed if the sole idea of the amalgamation was only to avail the benefit of carried forward business losses and unabsorbed depreciation

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

MARWADI NAVYUVAK VACHANALAYA ,LATUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

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

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandamarwadi Navyuvak Vachanalaya Cit(Exemption), Pune Marwadi Navyuvak Vachanal, Vs. Main Road, Latur – 413512 Pan: Aabtm2714L (Appellant) (Respondent) Assessee By : Shri Bhuvanesh Kankani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

195 ITD 200 (Pune-Trib.), he submitted that the Tribunal in the said decision has held that where the assessee trust, registered under section 12A and engaged in providing medical help, education help and relief to poor had let out its halls and buildings for earning rental income so as to fund its charitable objects, proviso to section

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED, (EARLIER KNOWN AS IGATE GLOBAL SOLUTIONS LTD),,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal of Revenue is partly allowed

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

section (4) to mean the amount which bears to the profits of the business of the undertaking, the same proportion as the export turnover in respect of such articles or things or computer software bears to the total turnover of the business carried on by the undertaking. 11 ITA Nos.2395 & 2624/PUN/2017, A.Y. 2011-12 The Co-ordinate Bench opined when

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE vs. IGATE GLOBAL SOLUTIONS LTD,, PUNE

In the result, the appeal of Revenue is partly allowed

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

section (4) to mean the amount which bears to the profits of the business of the undertaking, the same proportion as the export turnover in respect of such articles or things or computer software bears to the total turnover of the business carried on by the undertaking. 11 ITA Nos.2395 & 2624/PUN/2017, A.Y. 2011-12 The Co-ordinate Bench opined when

INDUS BIOTECH LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is partly allowed for statistical\npurposes

195 ITD 142 (Mumbai-Trib.)\n12. The Ld. DR on the other hand while supporting the order of the Ld.\nAddl./JCIT(A) submitted that why the assessee uploaded the report once the\nauditor did not agree with the proposition of the assessee treating such IPO\nexpenses as revenue in nature.\n13. We have heard the rival arguments made

M/S. CLASSIC CITI INVESTMENTS PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-1(2), PUNE

In the result, the appeal for the A

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

depreciation. In the otherwise scenario, the disallowance should be confirmed to that extent. Needless to say, the assessee will be allowed a reasonable opportunity of hearing. 5. Ground No.2 of the appeal is against the confirmation of addition of Rs.1,15,13,136/- made by the AO towards notional rent in respect of its self-occupied units. The facts apropos

M/S. CLASSIC CITI INVESTMENTS PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-1(2), PUNE

In the result, the appeal for the A

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

depreciation. In the otherwise scenario, the disallowance should be confirmed to that extent. Needless to say, the assessee will be allowed a reasonable opportunity of hearing. 5. Ground No.2 of the appeal is against the confirmation of addition of Rs.1,15,13,136/- made by the AO towards notional rent in respect of its self-occupied units. The facts apropos

ACIT, CIRCLE-2, PUNE, PUNE vs. BHIKSHU GRANIMART, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

Depreciation 41,07,184/- Total Rs. 36,17,58,045/- 1.3 In the assessment proceedings the assessee furnished details along with supportings, explanations & clarifications as sought by the AO on 17.01.2018, 25.10.2019, 20.11.2019 & 04.12.2019. (copies enclosed as mentioned in Para (1) 2 above). 1.4 The AO in paras 3.1, 3.2 and 3.3 of the Asst order alleges that the assessee