DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -3, NASHIK vs. WINDSOR MACHINES LTD., MUMBAI

In the result, the appeal of Revenue is partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

b by Finance Act, 2001. And once the Circular No. 14 of 2001 clarified that the restriction of 8 4 ITA No. 915/PUN/2022, A.Y. 2011-12 years for carry forward and set off of unabsorbed depreciation had been dispensed with, the unabsorbed depreciation from A.Y. 1997-98 upto the A. Y. 2001-02 got carried forward to the assessment year

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

depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed will be wholly allowed in assessment year relating to previous year in which payment

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

depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed will be wholly allowed in assessment year relating to previous year in which payment

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

depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed will be wholly allowed in assessment year relating to previous year in which payment

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

depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed will be wholly allowed in assessment year relating to previous year in which payment

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

depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed will be wholly allowed in assessment year relating to previous year in which payment

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

depreciation on the same will also be allowed. 17. So far as the issue of contribution to approved superannuation fund is concerned, the Ld. CIT(A) relying on various decisions held that deduction in respect of contribution made to approved superannuation fund within limit prescribed will be wholly allowed in assessment year relating to previous year in which payment

ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

41,49,312/- shown by the assessee. Another contention of the assessee was\nthat the creditworthiness of Shri. Sachin Nahar cannot be questioned since he is a\nfinance broker and that the Assessing Officer has mentioned that the assessee has\nborrowed the amount from Shri. Sachin Nahar. The contention of the assessee is\nill-founded since Shri. Sachin Nahar

MITHI SOFTWARE TECHNOLOGIES PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER WARD 14(3), PUNE

In the result, appeal of the assessee is allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2371/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, S Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. Pan: Aabcm9352P Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Ambarnath Khule – Jcit(Through Virtual) Date Of Hearing 24/11/2025 Date Of Pronouncement 12/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Agra Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 25.08.2025 Emanating From The Assessment Order U/S.143(3) Of

b) Section 41(1) of the IT Act does not apply since waiver of loan does not amount to cessation of trading liability. It is a matter of record that the Respondent has not claimed any deduction under Section 36 (1) (iii) of the IT Act qua the payment of interest in any previous year. ITA No.2371/PUN/2025

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -11,, PUNE vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED , (FORMERLY IGATE GLOBAL SOLUTIONS LTD.),, PUNE

In the result, both the appeals are partly allowed

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

b)] or allowing of foreign tax credit [section 90(1)(a)(i) and (ii)] depending upon the terms and conditions of the DTAA. Whereas, most of the treaties, such as USA and Canada provides for relief in respect of foreign tax credit, some treaties, such as Poland and Bulgaria, provide for exemption of income. On the other hand, section

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, both the appeals are partly allowed

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

b)] or allowing of foreign tax credit [section 90(1)(a)(i) and (ii)] depending upon the terms and conditions of the DTAA. Whereas, most of the treaties, such as USA and Canada provides for relief in respect of foreign tax credit, some treaties, such as Poland and Bulgaria, provide for exemption of income. On the other hand, section

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

1,20,58,298 | 13,35,65,182 |\n| Expenses Debited to P&L A/c. (Sub-total C) | 3,41,34,804 | 74,95,427 | 2,66,39,378 | 3,41,34,804 |\n| Grand Total | 15,07,38,534 | 9,61,80,237 | 5,45,58,297 | 26,73,42,263 |\n\n5. It can be seen from

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

1,20,58,298 13,35,65,182 Expenses Debited to 3,41,34,804 74,95,427 2,66,39,378 3,41,34,804 P&L A/c. (Sub-total C) Grand Total 15,07,38,534 9,61,80,237 5,45,58,297 26,73,42,263 5. It can be seen from the above Table that

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

1,20,58,298 13,35,65,182 Expenses Debited to 3,41,34,804 74,95,427 2,66,39,378 3,41,34,804 P&L A/c. (Sub-total C) Grand Total 15,07,38,534 9,61,80,237 5,45,58,297 26,73,42,263 5. It can be seen from the above Table that

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

1,20,58,298 13,35,65,182 Expenses Debited to 3,41,34,804 74,95,427 2,66,39,378 3,41,34,804 P&L A/c. (Sub-total C) Grand Total 15,07,38,534 9,61,80,237 5,45,58,297 26,73,42,263 5. It can be seen from the above Table that

ASSOCIATION OF CONSULTING CIVIL ENGINEERS,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION),, PUNE

In the result, this appeal of the appellant is allowed for statistical purpose

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No.466/Pun/2019 िनधा"रण वष" / Assessment Year : N.A. Association Of Consulting Civil The Commissioner Of Income Engineers, Vs Tax, Exemption, Pune. Sthapathya Bhavan, Damani Complex, Datta Chowk, Solapur – 413 007. Pan: Aacaa 6603 L Appellant/ Assessee Respondent /Revenue

Depreciation - By Meeting sponsorship a/c 176,000.00 By booklet spons A/c 50,500.00 To Surplus Carried over to Balance Sheet By Advt. & Meeting spon 465,590.00 1,128,391.00 A/c 2,604,338.00 By stall rent 3,449,863.00 3,449,863.00 Thus, it is observed: F.Y Total Income Amount Spend on Surplus % Objects

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

Depreciation Claim v. Default in TDS vi. Default in TDS & Disallowance for such Default vii. Refund Claim viii. Business Loss ix. ICDS Compliance and Adjustment x. Disallowance u/s 40A(7) (Gratuity provision) xi. Expenses incurred for Earning Exempt Income xii. Excess Contribution to Provident Fund, Superannuation Fund or Gratuity Fund xiii. Capital Gains/Income on Sale of Property xiv. Business Expenses

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

depreciation allowance or any other allowance or deduction for\nthe Assessment Year 2013- 14 and I, hereby, require you to furnish, within\n30 days from the service of this notice, a return in the prescribed form for\nthe Assessment Year 2013-14.\nGANESH SHAMRAO RAKH\nCIRCLE 1(1), PUNE\"\n16.\nThe impugned notices in the connected Petitions are also similar