DESAI INFRA PROJECTS (I) PRIVATE LIMITED,PUNE vs. CIT(A), PUNE-11, PUNE

In the result, the appeal of the assessee stands

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

801A(4)(i). 10) The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal.” 4. Learned Counsel for the Assessee, at the outset, reiterated the same arguments as made before the Ld. CIT(A). He submitted that the CPC has no power to disallow the claim made u/sec.80IA

ENTRATA INDIA PVT. LTD. ,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

depreciation of Rs. 38,68,211 /-. iii. On the facts and the circumstances of the case and in law, the Ld. CIT(A) was not justified in interpreting the words “so arranged” used in section 80IA(10) to impose burden on AO to prove tax avoidance before invoking section 801A

DCIT CIRCLE 1(1), PUNE, SWARGATE vs. ENTRATA INDIA PVT. LTD, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

depreciation of Rs. 38,68,211 /-. iii. On the facts and the circumstances of the case and in law, the Ld. CIT(A) was not justified in interpreting the words “so arranged” used in section 80IA(10) to impose burden on AO to prove tax avoidance before invoking section 801A

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

801A(4) on similar facts and no disallowance was made. 31. The above discussion suggests that Hon'ble Courts as well as Hon'ble Tribunal on various occasions have held that each unit should be considered as separate undertaking eligible for deduction u/s 80IA and the deduction should be computed independently for each unit and not on consolidated basis

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE vs. LB KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

depreciation of each windmill which has already been set off against other business income of the assessee, cannot be notionally brought forward, as done by the assessing officer. The appellant has claimed that similar disallowance was made by the learned A.O. in the earlier years but the said action of the assessing officer has not been upheld at the level

DCIT CIRCLE 7, BODHI TOWER SALISBURY PARK vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

depreciation of each windmill which has already been set off against other business income of the assessee, cannot be notionally brought forward, as done by the assessing officer. The appellant has claimed that similar disallowance was made by the learned A.O. in the earlier years but the said action of the assessing officer has not been upheld at the level

DCIT, PUNE vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

depreciation of each windmill which has already been set off against other business income of the assessee, cannot be notionally brought forward, as done by the assessing officer. The appellant has claimed that similar disallowance was made by the learned A.O. in the earlier years but the said action of the assessing officer has not been upheld at the level

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

depreciation of each windmill which has already been set off against other business income of the assessee, cannot be notionally brought forward, as done by the assessing officer. The appellant has claimed that similar disallowance was made by the learned A.O. in the earlier years but the said action of the assessing officer has not been upheld at the level

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

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

depreciation of each windmill which has already been set off against other business income of the assessee, cannot be notionally brought forward, as done by the assessing officer. The appellant has claimed that similar disallowance was made by the learned A.O. in the earlier years but the said action of the assessing officer has not been upheld at the level

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs. MAHALAXMI INFRA PROJECTS PVT. LTD., KOLHAPUR

In the result, the appeal of the Revenue is partly allowed for\nstatistical purposes

depreciation on\nluxury car of Rs.32,42,484/- ignoring the fact that the Assessee could\nnot furnish necessary evidence to show that the luxury car were used\nwholly for business purpose to rule out personal use by directors of\nthe company.\nGrounds of Appeal subject to consent of the Assessee for deferment\n(α)\n(b)\nWhether, the assessee fulfills