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 chart for Income Tax Purposes 1 2016-17 43.20 Cr. 44.57 Cr. 5,9,38 & 39 2 2017-18 59.64 Cr. 61.56 Cr. 5,9,55 & 56 3 2018-19 37.09 Cr. 37.09 Cr. 44, 46

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 chart for Income Tax Purposes 1 2016-17 43.20 Cr. 44.57 Cr. 5,9,38 & 39 2 2017-18 59.64 Cr. 61.56 Cr. 5,9,55 & 56 3 2018-19 37.09 Cr. 37.09 Cr. 44, 46

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 chart for Income Tax Purposes 1 2016-17 43.20 Cr. 44.57 Cr. 5,9,38 & 39 2 2017-18 59.64 Cr. 61.56 Cr. 5,9,55 & 56 3 2018-19 37.09 Cr. 37.09 Cr. 44, 46

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

46, 132,\n152 & 159\n4\n2019-20\n32.24 Cr.\n33.24 Cr.\n42,44,147,64\n& 170\n5\n2020-21\n43.41 Cr.\n43.41 Cr.\n6,10,72 & 73\n\n2.\nThe Ld. Departmental Representative (DR) has argued that the\nsubsidy received by the assessee from Government of Maharashtra\nunder the Package Scheme of Incentives (PSI) (2007) (Mega Project)\nis taxable

REXEL INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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

46, Sasoon Road,\nPune-411001\nMaharashtra\nPAN AAFCR6724C\nVs.\nDCIT, PUNE\nAppellant/Assessee\nRespondent/Revenue\nAssessee by\nDepartment by\nDate of hearing\nDate of Pronouncement\nShri Nikhil Pathak\nShri Mallikarjun Utture, CIT\n05/02/2025\n05/05/2025\nआदेश / ORDER\nPER MS. ASTHA CHANDRA, JM\nThe appeal filed by the assessee is directed against the order dated\n12.03.2024 of the Ld. Commissioner of Income Tax- Appeals

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

46, 132,\n152 & 159\n4\n2019-20\n32.24 Cr.\n33.24 Cr.\n42,44,147,64\n& 170\n5\n2020-21\n43.41 Cr.\n43.41 Cr.\n6,10,72 & 73\n2. The Ld. Departmental Representative (DR) has argued that the\nsubsidy received by the assessee from Government of Maharashtra\nunder the Package Scheme of Incentives (PSI) (2007) (Mega Project)\nis taxable

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

46, 132,\n152 & 159\n4\n2019-20\n32.24 Cr.\n33.24 Cr.\n42,44,147,64\n& 170\n5\n2020-21\n43.41 Cr.\n43.41 Cr.\n6,10,72 & 73\n2. The Ld. Departmental Representative (DR) has argued that the\nsubsidy received by the assessee from Government of Maharashtra\nunder the Package Scheme of Incentives (PSI) (2007) (Mega Project)\nis taxable

AMPHENOL INTERCONNECT INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, the appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2300/Pun/2017 यििाारण वषा / Assessment Year : 2013-14

Section 2 92C(3) of the Income Tax Act, 1961 ('the Act'), had been violated by the appellant and thus, thereby, erred in making an addition of Rs.2,97,46,406/- u/s. 92C on the basis of the order of the TPO u/s. 92CA(3) dated 18.01.2016 in the case of the appellant company. 2] The learned AO / DRP erred

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

46. The second linked issue is whether depreciation is to be allowed on the assets value, which has been allowed as application of income in the hands of assessee and the objection of Revenue is that allowing depreciation on such assets would result in double relief. 47. We find that this issue stands squarely covered by the ratio laid down

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

46. The second linked issue is whether depreciation is to be allowed on the assets value, which has been allowed as application of income in the hands of assessee and the objection of Revenue is that allowing depreciation on such assets would result in double relief. 47. We find that this issue stands squarely covered by the ratio laid down

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

46. The second linked issue is whether depreciation is to be allowed on the assets value, which has been allowed as application of income in the hands of assessee and the objection of Revenue is that allowing depreciation on such assets would result in double relief. 47. We find that this issue stands squarely covered by the ratio laid down

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

46. The second linked issue is whether depreciation is to be allowed on the assets value, which has been allowed as application of income in the hands of assessee and the objection of Revenue is that allowing depreciation on such assets would result in double relief. 47. We find that this issue stands squarely covered by the ratio laid down

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

46. The second linked issue is whether depreciation is to be allowed on the assets value, which has been allowed as application of income in the hands of assessee and the objection of Revenue is that allowing depreciation on such assets would result in double relief. 47. We find that this issue stands squarely covered by the ratio laid down

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

46. The second linked issue is whether depreciation is to be allowed on the assets value, which has been allowed as application of income in the hands of assessee and the objection of Revenue is that allowing depreciation on such assets would result in double relief. 47. We find that this issue stands squarely covered by the ratio laid down

DEPUTY COMMISSIONER OF INCOME-TAX vs. ASSOCIATED DAIRY FAB PVT. LTD.,, JALGAON

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.177/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Associated Dairy Fab Pvt. Ltd., B-5/1, Midc Area, Ajantha Road, अऩीऱाथी/Appellant Jalgaon – 425003 …. Pan: Aaeca3963F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Jalgaon

depreciation on such improvements to the land and building. 28. The next issue raised by way of ground of appeal No.3 is against deletion of addition made on account of sales and commission charges of ₹ 16,05,570/-. The assessee during the year under consideration had paid sales commission to the parties. The claim of assessee was that its turnover

ASSOCIATED DAIRY FAB PVT. LTD.,,JALGAON vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.177/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Associated Dairy Fab Pvt. Ltd., B-5/1, Midc Area, Ajantha Road, अऩीऱाथी/Appellant Jalgaon – 425003 …. Pan: Aaeca3963F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Jalgaon

depreciation on such improvements to the land and building. 28. The next issue raised by way of ground of appeal No.3 is against deletion of addition made on account of sales and commission charges of ₹ 16,05,570/-. The assessee during the year under consideration had paid sales commission to the parties. The claim of assessee was that its turnover

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. MAHARASHTRA WATER CONSERVATION CORPORATION,, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No.1689/Pun/2016 "नधा"रण वष" / Assessment Year : 2012-13 The Assistant Commissioner Of Income Tax, Circle-2, Aurangabad. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Maharashtra Water Conservation Corporation, Fazalpura, Nr. Collector Office, Aurangabad-431 001. Pan : Aamfm1607K ……""यथ" / Respondent

section 143(3) of the Income Tax Act, 1961 ( in short ‘the Act’). 2 A.Y.2012-13 2. The Revenue has raised following grounds of appeal: “1.On the facts and in the circumstances of the case and in law, the Ld. CIT(A)-2, erred in holding that the assessee is engaged in the business activities when there were only meager contract

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

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

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

Depreciation Claim iii. Deduction and deposit of TDS iv. Deduction under Chapter VIA v. Expenses incurred for earning exempt income vi. Tax deduction, TDS deposit and TDS statement filing vii. Deduction/Exemption u/s.10A/10AA viii. Income from house property ix. Reduction in profit due to ICDS x. International Transaction(s) xi. Loss from currency fluctuations 3. Statutory notices u/s.143(2)/142