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

c) While interpreting the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows

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

c) While interpreting the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows

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

c) While interpreting the expression "in accordance with" the Hon'ble Supreme Court in para 96 of its judgement in the case of State of Shriniwas Engineering Auto Components Pvt. Ltd. A.Ys. 2016-17 to 2020-21 Haryana Vs State of Punjab JT 2004 (5) SC 72, 2004 (6) Scale 75, (2004) 12 SCC 673 have held as fallows

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

disallowance of deduction u/s\n80IB(10) that the Assessing Officer issued notice u/s 271(1)(c) r.w.s.274. A\nperusal of the second notice issued by the Assessing Officer u/s 271(1)(c) r.w.s.\n274, copy of which is placed at page 116 of the paper book clearly shows that the\npenalty proceedings have been initiated for furnishing inaccurate particulars

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamore

c) Application for completion is made by assessee company to Town Planning Department And thereby denying the deduction to assessee firm u/s 801B (10) of Income Tax Act, 1961. Ground No 3 5. Without prejudice to above Commissioner of Income Tax (Appeal) has erred on facts and in law in not allowing a pro-rata claim of section 80IB (10

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Shri Vinay Bhamore

c) Application for completion is made by assessee company to Town Planning Department And thereby denying the deduction to assessee firm u/s 801B (10) of Income Tax Act, 1961. Ground No 3 5. Without prejudice to above Commissioner of Income Tax (Appeal) has erred on facts and in law in not allowing a pro-rata claim of section 80IB (10

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

disallowance of deduction u/s 80IB(10) that the Assessing Officer issued notice u/s 271(1)(c) r.w.s. 274. A SA Nos.7 to 9/PUN/2025 perusal of the second notice issued by the Assessing Officer u/s 271(1)(c) r.w.s. 274, copy of which is placed at page 116 of the paper book clearly shows that the penalty proceedings have been initiated

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

disallowance of deduction u/s 80IB(10) that the Assessing Officer issued notice u/s 271(1)(c) r.w.s. 274. A SA Nos.7 to 9/PUN/2025 perusal of the second notice issued by the Assessing Officer u/s 271(1)(c) r.w.s. 274, copy of which is placed at page 116 of the paper book clearly shows that the penalty proceedings have been initiated

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

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

disallowance of deduction u/s 80IB(10) that the Assessing Officer issued notice u/s 271(1)(c) r.w.s. 274. A SA Nos.7 to 9/PUN/2025 perusal of the second notice issued by the Assessing Officer u/s 271(1)(c) r.w.s. 274, copy of which is placed at page 116 of the paper book clearly shows that the penalty proceedings have been initiated

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

10. It was tried to be suggested that section 14A of the Act specifically excluded the deductions in respect of the expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. It was further pointed out that the dividends from the shares did not form the part

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

10. It was tried to be suggested that section 14A of the Act specifically excluded the deductions in respect of the expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. It was further pointed out that the dividends from the shares did not form the part

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

10. It was tried to be suggested that section 14A of the Act specifically excluded the deductions in respect of the expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act. It was further pointed out that the dividends from the shares did not form the part

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

disallow the\nappellant's claim when processing the return under Section 143(1) of the Act.\n7. Hence, I find no merit in the current appeal and, as a result, dismiss the\nappeal.\"\n5.\nAggrieved with such order of the Ld. Addl / JCIT(A), the assessee is in\nappeal before the Tribunal by raising the following grounds:\n1)\nThe

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable

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

disallowance of interest expenses of Rs.157.34 crores claimed on payment basis is concerned, the Ld. CIT(A) upheld the action of the Assessing Officer on the ground that the provisions of section 14A are applicable in this case. According to him, the provisions of section 36(1)(xii) are also not applicable to the assessee as the same are applicable