SANCHAR GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,JUNNAR vs. INCOME TAX OFFICE, WARD 8, PUNE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Dr.Manish Borad

disallowance of claim of Rs.16,72,077/- u/s 80P(2)(a) (i)/ 80(2)(d) of the IT Act. 2. The L.d. CIT(A) ought to have appreciated the fact that claim u/s 80P(2)(a)(i) was claimed by filing return of income in response to notice u/s 148 which was the first return of income filed

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

10A and 10B, the provision mandating\nrequirement of filing the return within the due date u/s 139(1)\nwas not there in section 10AA in the current AY 2018-19.This\nhas become mandatory by way of insertion of a proviso after\nclause (ii) of sub-section (1) of section 10AA by the Finance\nAct, 2023, w.e.f. 1-4-2024\n2. 2

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

10A and 10B, the provision mandating\nrequirement of filing the return within the due date u/s 139(1)\nwas not there in section 10AA in the current AY 2018-19.This\nhas become mandatory by way of insertion of a proviso after\nclause (ii) of sub-section (1) of section 10AA by the Finance\nAct, 2023, w.e.f

SOLAPUR DIST M S K SAMITI H MASTER T AND N T PATH MYDT PANDHARPUR,PANDHARPUR vs. ITO, WARD 2, PANDHARPUR

In the result appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

IA or section 80-IAB or section 80-1B or section 80-IC or section 8Q-1D or section 80-IE only. The Current case of Society is for FY 2016-17 so we are in presumption that 80P is allowable to us. 13. Thirdly has while disallowing Appeal has placed reliance on the Case "The Lanjani Co-Operative

BIRLASOFT LIMITED,PUNE vs. DCIT, CIRCLE 8, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Birlasoft Limited Dcit, Circle – 8, Pune 35 & 36, Rajiv Gandhi Infotech Vs. Park, Phase-1, Midc, Hinjawadi, Pune – 411057 Pan: Aaack7308N (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 30-09-2025 Date Of Pronouncement : 24-11-2025 O R D E R Per R.K. Panda, V.P: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.08.2023 Of The Ld. Cit(A) / Nfac, Delhi Relating To Assessment Year 2018-19. 2. Facts Of The Case, In Brief, Are That The Assesse Is A Public Limited Company & Is Engaged In The Business Of Computer & Software Services. It Filed Its Return Of Income On 29.11.2018 Declaring Total Income Of Rs.95,13,15,400/-. The Return Was Processed By The Cpc & An Intimation U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Was Passed On 25.01.2021 Determining The Total Income At Rs.1,00,23,03,750/-. The Case Was Selected For Complete Scrutiny Assessment Under The E-Assessment Scheme, 2019 On The Following Issues:

2 to section 10A; (ia) “export turnover” means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received in, or 15 brought into, India by the assessee in convertible foreign exchange in accordance with the provisions of sub-section (4A), but does not include freight, telecommunication charges or insurance attributable

SOLAPUR DCC BANK EMPLOYEES CO- OPERATIVE SOCIETY LIMITED,SOLAPUR vs. INCOME TAX OFFICER, WARD- 2(3), SOLAPUR

The appeal of the assessee is PARTLY ALLOWED in above terms

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 713/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Solapur Dcc Bank Employees Co-Op Society Ltd., 46 Vistarit Imarat, Yogeshwar Complex, Solapur Zilla Madhyawarat Bank, Navi Peth Solapur – 413001 Pan: Aabas9454N . . . . . . . अपीलार्थी / Appellant

ia), 40A(3), 43B, etc. of the Act and other specific disallowances, related to the business activity against which the Chapter VI-A deduction has been claimed, result in enhancement of the profits of the eligible business and that deduction under Chapter VI-A is admissible on the profits so enhanced by the disallowance. 10. We have given our thoughtful

LUNAWAT COMPLEX PHASE 2 SAHAKARI GRUHARACHANA SANSTHA MARYA,PUNE vs. ACIT, CIRCLE 2, PUNE

In the result Appeal of the Assessee is Dismissed

IA or section 80-IAB or section 80-IB or section 80-IC or section 80- ID or section 80-IE; (ii) the 1st day of April, 2018, any deduction is admissible under any provision of this Chapter under the heading "C.— Deductions in respect of certain incomes", no such deduction shall be allowed to him unless he furnishes

MARUTI KESHAVRAO DIDHORE,AURANGABAD vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 1, AURANGABAD

In the result, appeal of the assessee is allowed

disallowance u/s.40(a)(ia). It postulates that while qualifying the\namount to be made out of own sweet will, it had claimed the same\nas expenditure. In such a situation, failure to bring this\ncompensation to tax and granting total exemption treating it as a\ncapital receipt would result in double jeopardy to the exchequer. This\ntest of applicability