ASSISTANT COMMISSIONER OF INCOME TAX,, ICHALKARANJI vs. PARIKH SHANKARLAL KUNDANMAL,, KOLHAPUR

In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10

section 143(3) r.w.s. 254 of the Income-tax Act, 1961 (in short ‘the Act’). The assessee has filed Cross Objections against the appeals of Revenue. 2. This bunch of four appeals and Cross Objections relating to same assessee were heard together and are being disposed of by this consolidated order for the sake of convenience. In order to adjudicate

ASSISTANT COMMISSIONER OF INCOME TAX,, ICHALKARANJI vs. PARIKH SHANKARLAL KUNDANMAL,, KOLHAPUR

In the result, appeals of Revenue and the Cross Objections by the assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita Nos.733 To 736/Pun/2017 यििाारण वषा / Assessment Years : 2004-05 To 2006-07 & 2009-10

section 143(3) r.w.s. 254 of the Income-tax Act, 1961 (in short ‘the Act’). The assessee has filed Cross Objections against the appeals of Revenue. 2. This bunch of four appeals and Cross Objections relating to same assessee were heard together and are being disposed of by this consolidated order for the sake of convenience. In order to adjudicate

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

section 143(3) r.w.s. 263 / 143(3) r.w.s. 254 / 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has filed Cross Objections and cross appeals against respective appeals of assessee. 2. Out of this bunch of appeals, against appeals filed by assessee in assessment years 2003-04 and 2008-09 the Revenue has filed Cross

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

section 143(3) r.w.s. 263 / 143(3) r.w.s. 254 / 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has filed Cross Objections and cross appeals against respective appeals of assessee. 2. Out of this bunch of appeals, against appeals filed by assessee in assessment years 2003-04 and 2008-09 the Revenue has filed Cross

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

section 143(3) r.w.s. 263 / 143(3) r.w.s. 254 / 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has filed Cross Objections and cross appeals against respective appeals of assessee. 2. Out of this bunch of appeals, against appeals filed by assessee in assessment years 2003-04 and 2008-09 the Revenue has filed Cross

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

section 143(3) r.w.s. 263 / 143(3) r.w.s. 254 / 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has filed Cross Objections and cross appeals against respective appeals of assessee. 2. Out of this bunch of appeals, against appeals filed by assessee in assessment years 2003-04 and 2008-09 the Revenue has filed Cross

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

section 143(3) r.w.s. 263 / 143(3) r.w.s. 254 / 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has filed Cross Objections and cross appeals against respective appeals of assessee. 2. Out of this bunch of appeals, against appeals filed by assessee in assessment years 2003-04 and 2008-09 the Revenue has filed Cross

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

section 143(3) r.w.s. 263 / 143(3) r.w.s. 254 / 143(3) of the Income-tax Act, 1961 (in short ‘the Act’). The Revenue has filed Cross Objections and cross appeals against respective appeals of assessee. 2. Out of this bunch of appeals, against appeals filed by assessee in assessment years 2003-04 and 2008-09 the Revenue has filed Cross

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

depreciation of earlier years. Still aggrieved, the assessee carried the matter in second appeal before the Tribunal. The Tribunal set aside the assessment and restored the issue raised in grounds of appeal back to the file of Assessing Officer with a directions to recompute disallowance u/s. 14A r.w. Rule 8D. The Assessing Officer while giving effect to the order

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

depreciation of earlier years. Still aggrieved, the assessee carried the matter in second appeal before the Tribunal. The Tribunal set aside the assessment and restored the issue raised in grounds of appeal back to the file of Assessing Officer with a directions to recompute disallowance u/s. 14A r.w. Rule 8D. The Assessing Officer while giving effect to the order

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

depreciation of earlier years. Still aggrieved, the assessee carried the matter in second appeal before the Tribunal. The Tribunal set aside the assessment and restored the issue raised in grounds of appeal back to the file of Assessing Officer with a directions to recompute disallowance u/s. 14A r.w. Rule 8D. The Assessing Officer while giving effect to the order

MAHARASHTRA STATE WAREHOUSING CORPORATION,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

depreciation of earlier years. Still aggrieved, the assessee carried the matter in second appeal before the Tribunal. The Tribunal set aside the assessment and restored the issue raised in grounds of appeal back to the file of Assessing Officer with a directions to recompute disallowance u/s. 14A r.w. Rule 8D. The Assessing Officer while giving effect to the order

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

depreciation of Rs.27,20,59,980/- not made by the assessee in its original return as well as revised return of income ?‖ 37. Ground of appeal no.1 challenges the correctness of decision of the ld. CIT(A) in holding that the performance guarantee is not an international transaction. The relevant findings

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

depreciation of Rs.27,20,59,980/- not made by the assessee in its original return as well as revised return of income ?‖ 37. Ground of appeal no.1 challenges the correctness of decision of the ld. CIT(A) in holding that the performance guarantee is not an international transaction. The relevant findings

TECHNOFORCE SOLUTIONS (I) PRIVATE LIMITED,NASHIK vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NASHIK, NASHIK

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1381/Pun/2023 िनधा"रण वष" / Assessment Year: 2015-16 Technoforce Solutions (I) Vs. Dcit, Circle-1, Nashik. Private Limited, D-33/35, Midc Industrial Area, Ambad, Nashik- 422010. Pan : Aabct5257C Appellant Respondent Assessee By : Shri Dilip Bapat & Shri Milind Modak Revenue By : Shri M. G. Jasnani Date Of Hearing : 10.01.2024 Date Of Pronouncement : 10.01.2024 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 16.11.2023 For The Assessment Year 2015-16. 2. The Appellant Raised The Following Grounds Of Appeal :- “On The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Has Erred In Not Entertaining The Claim Of The Appellant For Deduction Of Service Tax Of Rs 40,82,852 Under Section 37 Of The Income Tax Act On The Ground That The Said Claim Was Not Made In The Return Of Income.

depreciation without such reduction. The CBDT vide Circular No.14/1995 had clarified that while computing the taxable income of an assessee should be computed in accordance with the provisions of law, even a fresh claim made during the course of assessment proceedings in the absence of any statutory bar should be considered by the Assessing Officer. The Hon‟ble High Court

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

section 12AA r.w.s 254 of the Act, to give effect to the order of the ITAT. Ld.Pr.CIT, Central, Pune again rejected 9 ITA No.649/PUN/2016 [A] Assessee‟s application for registration u/s.12A of the Act. The reasons given by ld.Pr.CIT for rejection are as under : i. Collection of Capitation Fee. ii. Use of the funds for the purpose of Trustee

MERCEDES BENZ INDIA PVT. LTD.,,PUNE vs. ACIT CIR.9,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1468/Pun/2010 यििाारण वषा / Assessment Year : 2006-07 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.10/Pun/2012 यििाारण वषा / Assessment Year : 2007-08 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.298/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune : Shri Pramod Achuthan : Ms. Nandita Kanchan Revenue By घोषणा की तारीख / सुनवाई की तारीख / Date Of Pronouncement: 30.04.2019 Date Of Hearing : 12.02.2019

depreciation under section 32 of the Act on the said amount as well as WDV of the disallowance made in earlier assessment years. 10. The Assessing Officer also noted the corporate issue of Third Party Account (TPA adjustment). In the computation, the assessee had added sum of ₹ 12,42,59,727/- under the head ‘Prior period expenses’ and had claimed

MERCEDES-BENZ INDIA PVT. LTD.,,PUNE vs. ASST. COMM. OF INCOME-TAX,, PUNE

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1468/Pun/2010 यििाारण वषा / Assessment Year : 2006-07 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.10/Pun/2012 यििाारण वषा / Assessment Year : 2007-08 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune आयकर अपीऱ सं. / Ita No.298/Pun/2013 यििाारण वषा / Assessment Year : 2008-09 Mercedes-Benz India Pvt. Ltd., E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 9, Pune : Shri Pramod Achuthan : Ms. Nandita Kanchan Revenue By घोषणा की तारीख / सुनवाई की तारीख / Date Of Pronouncement: 30.04.2019 Date Of Hearing : 12.02.2019

depreciation under section 32 of the Act on the said amount as well as WDV of the disallowance made in earlier assessment years. 10. The Assessing Officer also noted the corporate issue of Third Party Account (TPA adjustment). In the computation, the assessee had added sum of ₹ 12,42,59,727/- under the head ‘Prior period expenses’ and had claimed