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

35(1)/37 of Rs.14,37,06,712/-. (g) Disallowance of donation u/s 37(1) of Rs.5,50,000/-. (h) Disallowance of repairs to building, plant and machinery of Rs.1,16,36,450/-. 5 Disallowance of sales and promotion expenditure of Rs.2,90,94,637/-. (j) Disallowance of Corporate Guarantee Commission of Rs.1,20,29,793/-. (k) Disallowance of deduction

DCIT CIRCLE 8 , PUNE vs. MAHLE ANAND THERMAL SYSTEMS PVT. LTD, PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

section 35. However, the amount of deduction u / s 35(1) is equal to the amount of capital expenditure on scientific research. 17. Coming back to the amount of expenditure incurred by the assessee outside India amounting to Rs 9,61,80,237/-, we find that the expenditure of revenue nature, namely, Rs.74,95,427/- was claimed by the assessee

MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED,PUNE vs. DY COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

section 35. However, the amount of deduction u / s 35(1) is equal to the amount of capital expenditure on scientific research. 17. Coming back to the amount of expenditure incurred by the assessee outside India amounting to Rs 9,61,80,237/-, we find that the expenditure of revenue nature, namely, Rs.74,95,427/- was claimed by the assessee

DCIT,CIRCLE-8 , PUNE vs. MAHALE ANAND THERMAL SYSTEMS PVT. LTD. , PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

section 35. However, the amount of deduction u / s 35(1) is equal to the amount of capital expenditure on scientific research. 17. Coming back to the amount of expenditure incurred by the assessee outside India amounting to Rs 9,61,80,237/-, we find that the expenditure of revenue nature, namely, Rs.74,95,427/- was claimed by the assessee

ASST COMMISSIONER OF INCOME TAX , PANVEL vs. EPYGEN BIOTECH PRIVATE LIMITED, NAVI MUMBAI

In the result, appeal of the Revenue is allowed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

depreciation shall be admissible under clause (ii) of sub-section (1) of section 32. 9. The assessee in the instant case has claimed the alleged expenditure u/s. 35

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., 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

depreciation. Please refer submissions in Annexure 'A' to Assessment Year 2016-17 and 2017-18. (B) The adjustment made is outside the scope of the specific items of adjustments permitted u/s 143(1)(a) of the Income Tax Act. has (ii) The reasons given in the adjustments made under section 143(1)(a) made under the Act can neither

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

depreciation. Please refer submissions in Annexure 'A' to Assessment Year 2016-17 and 2017-18. (B) The adjustment made is outside the scope of the specific items of adjustments permitted u/s 143(1)(a) of the Income Tax Act. has (ii) The reasons given in the adjustments made under section 143(1)(a) made under the Act can neither

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

depreciation. Please refer submissions in Annexure 'A' to Assessment Year 2016-17 and 2017-18. (B) The adjustment made is outside the scope of the specific items of adjustments permitted u/s 143(1)(a) of the Income Tax Act. has (ii) The reasons given in the adjustments made under section 143(1)(a) made under the Act can neither

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, 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

depreciation. Please refer submissions in Annexure 'A' to Assessment Year 2016-17 and 2017-18. (B) The adjustment made is outside the scope of the specific items of adjustments permitted u/s 143(1)(a) of the Income Tax Act. has (ii) The reasons given in the adjustments made under section 143(1)(a) made under the Act can neither

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

depreciation. Please refer submissions in Annexure 'A' to Assessment Year 2016-17 and 2017-18. (B) The adjustment made is outside the scope of the specific items of adjustments permitted u/s 143(1)(a) of the Income Tax Act. has (ii) The reasons given in the adjustments made under section 143(1)(a) made under the Act can neither

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

depreciation in the fight of provisions of section 43(1) [explanation 10]. In appeal, the Ld. CIT(A) / NFAC deleted the addition and the Revenue is not in appeal before the Tribunal. Therefore, we are not concerned with the same. 45. Further, on perusal of return of income the Assessing Officer noted that the assessee had claimed deduction u/s.35

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

depreciation in the fight of provisions of section 43(1) [explanation 10]. In appeal, the Ld. CIT(A) / NFAC deleted the addition and the Revenue is not in appeal before the Tribunal. Therefore, we are not concerned with the same. 45. Further, on perusal of return of income the Assessing Officer noted that the assessee had claimed deduction u/s.35

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

35,312/- are\nattached herewith.\n\n5.\nPRAYER\nIt is accordingly prayed that the above additional ground of appeal\nmay be admitted for adjudication of the appeal in the interest of\njustice.\n\nIn this regard reliance is placed on the following judgements.\n(i) NTPC Ltd. [2017] 88 taxmann.com 561 (SC).\n(ii) Jute Corpn. of India

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

35,312/- are\nattached herewith.\n5.\nPRAYER\nIt is accordingly prayed that the above additional ground of appeal\nmay be admitted for adjudication of the appeal in the interest of\njustice.\nIn this regard reliance is placed on the following judgements.\n(i) NTPC Ltd. [2017] 88 taxmann.com 561 (SC).\n(ii) Jute Corpn. of India Ltd. [1990] 53 Тахтап

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

35,312/- are\nattached herewith.\n5.\nPRAYER\nIt is accordingly prayed that the above additional ground of appeal\nmay be admitted for adjudication of the appeal in the interest of\njustice.\nIn this regard reliance is placed on the following judgements.\n(i) NTPC Ltd. [2017] 88 taxmann.com 561 (SC).\n(ii) Jute Corpn. of India Ltd. [1990] 53 Тахтап

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

35,564. 5. Subsequently, ld. PCIT (Central) invoked provisions of section 263 of the Act regarding the claim of depreciation on intangible assets at ₹1,86,95,184 giving reference of the generation of goodwill at the time of amalgamation in the A.Y. 2015-16 and also observed that during the year under 4 M/s Gera Developments Pvt. Ltd. consideration

DCIT, CIRCLE-8, PUNE vs. MAHLE ANAND THERMAL SYSTEMS PVT. LTD., PUNE

Bench: Shri R. K. Panda & Ms. Astha Chandra

section 35. However, the amount of deduction u/s 35(1) is equal to the amount of capital expenditure on scientific research. 17. Coming back to the amount of expenditure incurred by the assessee outside India amounting to Rs 9,61,80,237/-, we find that the expenditure of revenue nature, namely, Rs.74,95,427/- was claimed by the assessee

COOPER CORPORATION PVT. LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

35(1)(iv) of the Act, needs to be corrected by the Assessing Officer. Accordingly, we order. The ground of appeal No.1 raised by assessee is allowed. 17. The ground No.5 relates to the disallowance under section 14A of the Act. On finding that the assessee earned exempt income of Rs.8,24,530/- (para 5.3 of assessment order), the Assessing