A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

207). The decision of Honourable Supreme Court in the case of G K N Driveshafts was also discussed elaborately therein. The observations of Honourable ITAT are reproduced as under: "To repeatedly insist that the AO should formally communicate the reasons recorded for reopening the assessment, even all the while being aware of such reasons, is nothing but a futile attempt

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1,, NASHIK vs. M/S. ASHOKA DHANKUNI KHARAGPUR TOLLWAY LIMITED,, NASHIK

Appeal is dismissed

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No.143/Pun/2021 िनधा"रणवष" / Assessment Year : 2017-18 The Deputy Commissioner Of M/S.Ashoka Dhankuni Income Tax, Central Circle-1, Vs Kharagpur Tollway Ltd., Nashik. . S No 861, Ashoka House, Ashoka Marg, Vadala, Nashik. Pan: Aajca 2569 C Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri B Koteswra Rao – Dr Date Of Hearing 08/09/2022 Date Of Pronouncement 27/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal For Assessment Year 2017-18 Is Directed Against The Commissioner Of Income Tax(Appeal), Pune- 12’S Order No.Itba/Apl/S/250/2020-21/1031080551(1) Dated 28.02.2021, In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of ITA No.143/PUN/2021 for A.Y. 2017-18 (R) M/s.Ashoka Dhankuni Kharagpur Tollway Ltd., similar nature, being intangible assets acquired on or after

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. M/S. ASHOKA BELGAUM DHARWARD TOLLWAY LTD,, NASHIK

In the result, the appeal filed by Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. M/S. ASHOKA BELGAUM DHARWARD TOLLWAY LTD,, NASHIK

In the result, the appeal filed by Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1,, NASHIK vs. M/S. ASHOKA DHANKUNI KHARAGPUR TOLLWAY LIMITED,, NASHIK

In the result, the appeal filed by Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

section 32(1)(ii) are extracted herein below for ready reference:- “Depreciation. 32. (1) In respect of depreciation of— (i) ………. (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

207 of paperbook) that the said entries pertain to the sale of land at Savargaon to Thakkar Group and the purchase of Makhmalabad land. No involvement of the respondent firm or its partner is apparent from the seized paper, nor so identified by the searched party. An addition has been made in the hands of the respondent, without

SHAHU SHIKSHAN PRASARAK MANDAL, LATUR,LATUR vs. ACIT (EXMP.) CIRCLE, AURANGABAD, AURANGABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

207\n32,58,697\n28,325\nPrathmik\nKeshavrao\nPatil\nVidyalaya Bothi\nAndhori\nSant Sadghuru\nPrathmik Ujana\nSant Sadghuru\nVidyalaya Ujana\nRokdoba Vidyalaya\nTakalgaon\nBalkjrushna\nVidyalaya Ujalamb\nChatrapati Shahu\nVidyalaya Nitur\nChatrapati Shahu\nVidyalaya\nTOTAL

D.Y. PATIL EDUCATION SOCIETY vs. COMMISSIONER OF INCOME-TAX,,

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकरअपऩलसं. / Ita No.649/Pun/2016 निर्धारणवषा / Assessment Year: N.A. D.Y.Patil Education Society, V The Commissioner Of 2126, „E‟ Tarabai Park, S Income Tax(Central), Kolhapur – 416003. Pune. Pan: Aaatd8919M Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay Mehta, Dharmesh Shah & S R Kabra – Cas Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 01/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central), Pune Under Section 12Aa R.W.S 254 Of The Income Tax Act, 1961 Dated 24.02.2016. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit(Central) In Deciding The Issue Of Registration Of The Education Society Under 5. 12Aa Of The Act Vide His Order Dt. 24-02-2016 Erred In

207 wherein the Apex Court held approving the Allhabad High Court judgment reported as (2008) 5 DTR 0329 (All) that non-consideration of registration Application within the time fixed by S. 12AA(2) would result in deemed registration. The Ld. CIT was not justified in not appreciating this issue raised before him. The registration be granted to the assessee