M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

13A & 13B of the Act and\nwhich are assessed or assessable by an Income-tax authority at serial\nnumbers 225 to 227 and 236 to 241 as mentioned above.\n7.1.5 The Notification No. 70/2014 dated 13.11.2014 provides for the\njurisdiction of Principal Commissioner of Income-tax (Central), Pune. As\nper clause (b) of the notification, the Principal Commissioners/\nCommissioners

PARNA VASUDEVAIAH,AURANGABAD vs. INCOME TAX OFFICER, WARD-1(1), AURANGABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

disallowed the relief under section 89 and held that the amount/ compensation received by the assessee in full and final settlement on voluntary retirement is taxable as profits in lieu of salary under the provisions of section 17(3)(i) of the Act. Perusal of the CIT(A)’s order reveals that the Ld. CIT(A) has upheld the order

M/S. KIRLOSKAR INTEGRATED TECHNOLOGIES PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 14(3),, PUNE

In the result, the appeal of assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

13A, Karve Road, Kothrud, Pune-411038 PAN : AAACK7299L .......अपीलाथी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 14(3), Pune ……प्रत्यथी / Respondent Assessee by : Shri C.H. Naniwadekar Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 14-02-2022 घोषणा की तारीख / Date of Pronouncement : 18-02-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal

PARVEZ MUKHTAR KHAN,AURANGABAD vs. INCOME TAX OFFICER, WARD 1(1) AURANGABAD, AURANGABAD

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

disallowance of tax relief made by the AO are confirmed. All grounds raised by the appellant are dismissed.” 11. Aggrieved with such order of CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 12. The Ld. Counsel for the assessee referred to the Financial Scheme for the employees at Aurangabad of Pfizer Healthcare India Pvt. Ltd., copy

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

SHRIKANT ANANTRAO ZORI,AURANGABAD vs. INCOME TAX OFFICER WARD 1(1) AURANGABAD , AURANGABAD

In the result, the appeal of the assessee is partly allowed

13A) of section 10), due to or received by an assessee from an\nemployer or a former employer or from a provident or other fund, to the\nextent to which it does not consist of contributions by the assessee or\ninterest on such contributions or any sum received under a Keyтап\ninsurance policy including the sum allocated

ASHOK RAGHUNATHRAO KULKARNI,AURANGABAD vs. INCOME TAX OFFICER, CIRCLE 1, AURANGABAD, AURANGABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

disallowance of tax relief made by the AO are confirmed. All grounds raised by the appellant are dismissed.” 11. Aggrieved with such order of CIT(A) / NFAC, the assessee is in appeal before the Tribunal. 12. The Ld. Counsel for the assessee referred to the Financial Scheme for the employees at Aurangabad of Pfizer Healthcare India Pvt. Ltd., copy

JAYNT VASUDEO ARADHYE,SOLAPUR vs. DCIT, CIRCLE-1, SOLAPUR, SOLAPUR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.683/Pun/2024 िनधा"रण वष" / Assessment Year: 2022-23 Jaynt Vasudeo Aradhye, Vs. Dcit, Circle-1, Solapur. Villa No.25, Indradhanu, Laxmi Peth, Vishnu Mill Compound, Solapur- 413001. Pan : Aappa8903M Appellant Respondent Assessee By : Shri Deepak Chintaman Gadgil Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 06.08.2024 : Date Of Pronouncement : 21.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.02.2024 Passed By Ld. Addl./Jcit(A)-1, Coimbatore For The Assessment Year 2022-23 2. The Appellant Has Raised The Following Grounds Of Appeal :- “I. The Cpc Was Not Correct Both Factually & Legally In Not Considering The Claim Of Brought Forwarded Short Term Capital Loss Of Rs 27,78,028/-. 11. Section 143(1) As It Stands On The Statute Books As On Today, Does Not Permit Either Cpc Or The Ao To Make Such Adjustments As They Are Beyond The Scope Of The Said Section.

13A) or prescribed under clause (14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10AA or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub- section (1) of section