SUNGARD SOLUTIONS (INDIA) P. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

depreciation on computer software. 3.1. AO noticed that assessee had purchased software aggregating to Rs.37,55,358/- but had not deducted TDS

M/S SUNGARD SOLUTIONS (INDIA) PRIVATE LIMITED,PUNE vs. DCIT, BANGALORE

In the result, the appeal of Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

depreciation on computer software. 3.1. AO noticed that assessee had purchased software aggregating to Rs.37,55,358/- but had not deducted TDS

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. SUNGARD SOLUTIONS (I) PVT. LTD.,, PUNE

In the result, the appeal of Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

depreciation on computer software. 3.1. AO noticed that assessee had purchased software aggregating to Rs.37,55,358/- but had not deducted TDS

DCIT, BANGALORE vs. M/S SUNGARD SOLUTIONS INDIA PVT. LTD.,, BANGALORE

In the result, the appeal of Revenue in ITA

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

depreciation on computer software. 3.1. AO noticed that assessee had purchased software aggregating to Rs.37,55,358/- but had not deducted TDS

E-GAIN COMMUNICATIONS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2675/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14 E-Gain Communications Pvt. Vs. Dcit, Circle-1(2), Pune. Ltd., Office No.702, 7Th Floor, B-1, The Cerebrum It Park, Vadgaon Sheri, Kalyani Nagar, Pune- 411014. Pan : Aaacn9946R Appellant Respondent Assessee By : Shri Madhur Agarwal Revenue By Shri Arvind Desai : Date Of Hearing : 06.06.2022 Date Of Pronouncement : 17.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 13, Pune. [‘The Cit(A)’] Dated 11.08.2017 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Wholly Owned Subsidiary Of Egain Communication

TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of depreciation. Section 40(a)(i) and (ia) of the Act provides

PUSPAK STEEL INDUSTRIES PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE, PUNE

In the result, the appeal filed by the assessee stands partly allowed

TDS & Service Tax of Rs.12,715/-. (iv) Disallowance of expenditure u/s 14A r.w. Rule 8D of Rs.21,16,195/-. (v) Disallowance of depreciation

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

depreciation\naggregating to Rs.4,74,83,007/- incurred by the assessee in earlier years.\nThe assessee also preferred an appeal against the action of the Ld. AO in\nnot granting the advance tax credit to the assessee of Rs.1,65,00,000/-\nand Rs.86,00,000/- paid by YAPL and ADEPL respectively and non-\ngranting of TDS

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

TDS on the commission paint was negligible. Paragraph 5 deals with the expenditure incurred fowants research and development Paragraph 6 deals with the issue of depreciation

SATISH S. BANSAL,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed for statistical purpose in the terms aforesaid

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

TDS was paid during the impugned assessment year 2010-2011, under the facts and circumstances of the case. 5. The Appellant denies himself in law and on facts to be liable to be tax on an amount being Rs.12,16,496/-, being addition made as disallowance of depreciation

FRANCOIS COMPRESSOR INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

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

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2504/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 ………. अपीलाथ" / Francois Compressor India Pvt. Ltd., Gat No.147/1(New), Lavale Road, Appellant Pirangut, Tal. Mulshi, Dist. Pune – 412115. Pan : Aabcf0496K. बनाम V/S ………. ""यथ" / The Dy.Commissioner Of Income Tax, Circle 1 (2), Pune. Respondent Assessee By : Shri Sharad Shah. Revenue By : Shri Amol Kamat. सुनवाई क" तारीख / Date Of Hearing : 05.08.2021 घोषणा क" तारीख / Date Of Pronouncement : 18.08.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order Dt.31.08.2017 Passed Under Sec.143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To “The Act”) For The Assessment Year 2013-14. 2. The Brief Facts Of The Case Are As Under : The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Engaged In The Business Of Development & Sale

depreciation adjustment as given by Ld.D.R.P. 3. The ld.AO erred in making (& Ld.D.R.P. erred in confirming) a disallowance of Rs.95,000/- u/s 40(a)(ia) for non-deduction of TDS

M/S. MGI COUTIER EXOTECH INDUSTRIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2010-11

depreciation. This ground is not allowed. 18. Ground No.7 is against the confirmation of addition of Rs.13.00 lakh towards Design and development charges from Mahindra & Mahindra. During the course of assessment proceedings, the AO observed that TDS

DANFOSS POWER SOLUTIONS INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (2),, PUNE

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.592 & 593/Pun/2019 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Danfoss Power Solutions India Vs. Dcit, Circle-1(2), Pune. Pvt. Ltd., Gate No.94-100, High Cliff Industrial Estate, Wagholi Rahu Road, Village- Kesnand, Pune- 412207. Pan : Aafcs2954P Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 22.11.2022 : Date Of Pronouncement 01.12.2022 : आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- 1, Pune [‘The Cit(A)’] Dated 04.02.2019 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.592/Pun/2019 For The Assessment Year 2013-14 Are Stated Herein.

depreciation on goodwill on the ground that the claim was not made in the return of income and the goodwill is already amortized in the books of accounts. The Assessing Officer also made addition of Rs.18,18,322/- on the ground that the addition on account of assessee had failed to deduct TDS

DANFOSS POWER SOLUTIONS INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (2),, PUNE

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.592 & 593/Pun/2019 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Danfoss Power Solutions India Vs. Dcit, Circle-1(2), Pune. Pvt. Ltd., Gate No.94-100, High Cliff Industrial Estate, Wagholi Rahu Road, Village- Kesnand, Pune- 412207. Pan : Aafcs2954P Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 22.11.2022 : Date Of Pronouncement 01.12.2022 : आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- 1, Pune [‘The Cit(A)’] Dated 04.02.2019 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.592/Pun/2019 For The Assessment Year 2013-14 Are Stated Herein.

depreciation on goodwill on the ground that the claim was not made in the return of income and the goodwill is already amortized in the books of accounts. The Assessing Officer also made addition of Rs.18,18,322/- on the ground that the addition on account of assessee had failed to deduct TDS

PANKAJ KHIMJIBHAI KATHARANI,,RAIGAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-PANVEL,, PANVEL

In the result, appeal of assessee in ITA No

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

TDS) as Form No 15H/15G from the payee were received and the same was brought to the notice of the Assessing Officer. It may also be noted that the respective payees have properly included the Interest Income in their Return of Income. III. DISALLOWANCE OF DEPRECIATION

PANKAJ KHIMJIBHAI KATHARANI,,RAIGAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-PANVEL,, PANVEL

In the result, appeal of assessee in ITA No

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

TDS) as Form No 15H/15G from the payee were received and the same was brought to the notice of the Assessing Officer. It may also be noted that the respective payees have properly included the Interest Income in their Return of Income. III. DISALLOWANCE OF DEPRECIATION

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

depreciation. 5. Additional Ground of appeal No. 4 sought to be raised. By this ground of appeal the appellant is challenging the addition of Rs.32,132/- made by the learned Assessing Officer on the ground of disallowance of expenditure for failure to deduct and pay the TDS

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

depreciation. 5. Additional Ground of appeal No. 4 sought to be raised. By this ground of appeal the appellant is challenging the addition of Rs.32,132/- made by the learned Assessing Officer on the ground of disallowance of expenditure for failure to deduct and pay the TDS

SHRI P.M. CHORDIA,JALNA vs. INCOME-TAX OFFICER,, AURANGABAD

In the result, appeal of the assessee for assessment year 2006-07

depreciation. 5. Additional Ground of appeal No. 4 sought to be raised. By this ground of appeal the appellant is challenging the addition of Rs.32,132/- made by the learned Assessing Officer on the ground of disallowance of expenditure for failure to deduct and pay the TDS