INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

1)(d), 13(2)(a). 13(2)(g), and 13(2)(h), as well as the\nprescribed modes of investment under Section 11(5). Therefore, the\nFAO was required to disallow

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

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

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

D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated 21.12.2015 of the Ld. CIT(A)-2, Aurangabad relating to assessment years 2003-04 to 2005-06 respectively. Since ITA Nos.1153, 1155 & 1154/MUM/2016 common issues are involved in all these appeals, therefore

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

1)(a) of the Act. However, no disallowance under section 80IA was made by the Ld. FAO while passing the assessment order. With regard to assessee’s claim of deduction under section 80IA, the order of the Ld. FAO merely states as under: “2. In this case one of the issue for selection is deduction claimed for Industrial Undertaking

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

1)(a) of the Act. However, no disallowance under section 80IA was made by the Ld. FAO while passing the assessment order. With regard to assessee’s claim of deduction under section 80IA, the order of the Ld. FAO merely states as under: “2. In this case one of the issue for selection is deduction claimed for Industrial Undertaking

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating