EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Disallowance under section 10AA of the Act: 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction claimed under section 10AA of the Act by INR 1,95,31,01,681 by invoking the provisions of section 10AA(9) read with section 80IA(10

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

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

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

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

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

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

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

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

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

Section filed by order 2016-17 Assessee 26.12.2018 143(3) 2017-18 Assessee 25.12.2018 143(3) 2018-19 Assessee 20.04.2021 143(3) r.w.s.144B 2018-19 Revenue 02.10.2019 143(1) 2019-20 Revenue 17.05.2020 143(1) 2019-20 Assessee 17.05.2020 143(1) 2020-21 Revenue 20.12.2021 143(1) 2020-21 Assessee 20.12.2021 143(1) 2. We will first espouse the appeals

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

Disallowance under section 10AA of the Act : 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction under section 10AA of the Act by INR 1,66,90,42,654 by invoking the provisions of section 10AA(9) read with section 80IA(10

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

10) deduction section 40(a)(i), TDS deduction disallowance(s) on account of payment of alleged royalty and section 14A read with rule 8D disallowance particularly ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton Technologies Pvt. Ltd., (R) to exempt income which are identical in the impugned assessment year as well since involving no distinction

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

10) deduction section 40(a)(i), TDS deduction disallowance(s) on account of payment of alleged royalty and section 14A read with rule 8D disallowance particularly ITA Nos.42 & 43/PUN/2021 for A.Y’s: 2015-16 & 16-17 DCIT Vs. M/s.Eaton Technologies Pvt. Ltd., (R) to exempt income which are identical in the impugned assessment year as well since involving no distinction

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

10 to clause (1) of section 43 of the Act has\nalready been taken into account the amount of subsidy for\ndetermination of the actual cost of assets for computing the\ndepreciation in the computation of income filed along with\nreturn of income of income for the assessment year under\nconsideration. However, ld. AO was not satisfied with these\narguments

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

10 to clause (1) of section 43 of the Act has\nalready been taken into account the amount of subsidy for\ndetermination of the actual cost of assets for computing the\ndepreciation in the computation of income filed along with\nreturn of income of income for the assessment year under\nconsideration. However, ld. AO was not satisfied with these\narguments

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

10 to clause (1) of section 43 of the Act has\nalready been taken into account the amount of subsidy for\ndetermination of the actual cost of assets for computing the\ndepreciation in the computation of income filed along with\nreturn of income of income for the assessment year under\nconsideration. However, ld. AO was not satisfied with these\narguments

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

10. The ld.DR relied on the order of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd., Our Finding: 11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

RAJDEEP INDUSTRIAL PRODUCTS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

10. The ld.DR relied on the order of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd., Our Finding: 11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

10. The ld.DR relied on the order of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd., Our Finding: 11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

SR FIBREGLASS AUTO PRIVATE LIMITED,NASHIK vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

10. The ld.DR relied on the order of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd., Our Finding: 11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

M/S. THAKKER DEVELOPERS PVT.LTD,,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

10. The ld.DR relied on the order of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd., Our Finding: 11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed

WONDER CARS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

10. The ld.DR relied on the order of Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd., Our Finding: 11. We have heard both the parties and perused the records. In all these cases, the AO i.e. ADIT, CPC, Bangalore had passed order under section 143(1) of the Act. The ADIT(CPC) had disallowed