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 is merited under section 10AA of the Act. The basic condition for application of the said provisions of the Act are an arrangement between the parties, which is so arranged as to enable the assessee to earn super normal profits. The TPO/Assessing Officer/DRP has not pointed out any such arrangement whatsoever between the assessee and the comparable companies selected

HSBC SOFTWARE DEVELOPMENT (INDIA) PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

section 14 and thus, ld. AR submits 6 that the AO was not justified in making further disallowance u/s 14A in the absence

HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

section 14 and thus, ld. AR submits 6 that the AO was not justified in making further disallowance u/s 14A in the absence

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

14. That on facts and circumstances of the case and in law, the AO erred in levying interest under section 234B of the Act.‖ 3. Learned counsel states at the outset that the assessee’s first substantive ground is general in nature. Rejected accordingly. 4. Next comes the first substantive issue of Section 10AA deduction disallowance

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

disallowed the claim of the assessee for the reasons reproduced in the preceding paragraphs. The facts on record reveal that the assessee had made detailed submissions before the Ld. CIT(A) to substantiate its claim of deduction under section 80IA of the Act along with various judicial precedents in favour of the assessee involving the impugned issue (pages

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

disallowed the claim of the assessee for the reasons reproduced in the preceding paragraphs. The facts on record reveal that the assessee had made detailed submissions before the Ld. CIT(A) to substantiate its claim of deduction under section 80IA of the Act along with various judicial precedents in favour of the assessee involving the impugned issue (pages

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

SARIKA VIKRAM WARPE,PUNE vs. INCOME-TAX OFFICER WARD 7(3), , PUNE

The appeal of the assessee is dismissed

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

SUBHASH SAKHARAM MORE,AURANGABAD vs. INCOME TAX OFFICE /DEPUTY COMMISSIONER OF INCOME TAX (CPC), BENGALURU, BENGALURU

The appeal of the assessee is dismissed

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

SIXSIGMA MEDICARE AND RESEARCH LTD.,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

SAPRE AUTO ANCILLARIES,KOLHAPUR vs. INCOME-TAX OFFICER, CIRCLE -1, KOLHAPUR

The appeal of the assessee is dismissed

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

ZAWARE CREATIVE ENTERPRISES P LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh

YASHWANT FORGINGS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

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

disallowance only if it is not paid by 15th December. This argument was premised on the language of section 5, which says that the wages of every person employed upon or in any railway, factory or industrial or other establishment upon or in which less than one thousand persons are employed, shall be paid before expiry of the seventh