ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

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

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

2. New Light Trading Company vs. CIT (2002) 256 ITR 391 (Del) 3. M/s. Vaishali Builders & Colonizers vs. Addl.CIT vide ITA No.391/Jodh/2011, order dated 25.07.2012 11. The Ld. Counsel for the assessee on the other hand heavily relied on the order of CIT(A) / NFAC in quashing the re-assessment proceedings. Referring to the decision of the Hon’ble Bombay

KAPIL ALCOTECH LLP,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1, AURANGABAD

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

section 68 are absent, the addition made is 9 prima facie unjustified. He submitted that the CIT(A) / NFAC without understanding the evidence on record in a very cryptic order has sustained the addition made by the Assessing Officer which is not correct. 16. The Ld. DR on the other hand heavily relied on the orders of the Assessing Officer

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

depreciation thereon. So, the extraneous profits generated from commercial operations were swept out by claiming double deduction so as to portrait that it is a charitable institution made meagre incidental profits. 8.6 Adverting to internal resolution placed at Pg230-to250/PB-1, for instance the Ld. Mr Patel submitted that, the Ld. AR’s contention that pursuant Hon’ble Supreme Court

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. COCA-COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

COCA COLA INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. COCA COLA INDIA PVT.LTD,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

COCA COLA INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. COCA-COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

ADDL.CIT RANGE-1, PUNE, PUNE vs. COCA COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. COCA-COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

COCA COLA INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

COCA COLA INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks

COCA COLA INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

2,01,90,507/- to the total income. 5.1 During the appellate proceedings, the appellant vide submission dated 23.10.2003 submitted as under: "19.1 The appellant's business is inextricably linked with the growth of the bottling industry, as the concentrate manufactured by the appellants has no other commercial use, except as raw material in the manufacture of cool drinks