DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

1)\nof the Act, dated 19/01/2021\n724,67,72,290/-\nli\nAdd: TP Adjustment\n12,70,86,646/-\nii\nAdd: Disallowances u/s.14A r.w.s.8D\n47,55,629/-\niii\nAdd: Denial of claim of deduction u/s.\n35(2AB)\n13,10,97,715/-\niv\nAdd: Denial of claim of deduction on\naccount of Education Cess Paid\n5,28,66,834/-\n2\nTotal Assessed

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

Disallowance under section 10AA of the Act : 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction under section 10AA of the Act by INR 1,66,90,42,654 by invoking the provisions of section 10AA(9) read with section 80IA(10) of the Act, alleging that the Appellant

YAZAKI (I) P LIMITED,(FORMERLY KNOWN AS TATA YAZAKI AUTOCOMP LTD),PUNE vs. ACIT, CIRCLE-7, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.163/Pun/2013 िनधा"रण वष" / Assessment Year : 2008-09

1)(c) of the Act along with the said draft assessment order, thereby not following the mandate as laid down under section 144C of the Act. The Appellant prays that the said draft assessment order be held as void-ab-initio, bad in law and illegal and consequently the entire assessment ought to be quashed.” 3. Having gone through

DEPUTY COMMISSIONER OF INCOME-TAX vs. JAIN IRRIGATION SYSTEM LTD.,, JALGAON

In the result, the appeal of assessee is allowed and the appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

144C of the Act i.e. has not issued any draft assessment order but has issued final ITA Nos.739 & 831/PUN/2015 3 assessment order along with demand notice and notice initiating penalty proceedings, then where in the case of assessee, an upward TP adjustment was made under section 92CA(3) of the Act by Transfer Pricing Officer (TPO), then such an order

JAIN IRRIGATION SYSTEMS LTD.,,JALGAON vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed and the appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.739/Pun/2015 यििाारण वषा / Assessment Year : 2009-10 Jain Irrigation Systems Ltd., Plastic Park, Post Box No.72, N.H. No.6, Bambhori, अऩीऱाथी/Appellant Jalgaon – 425001 …. Pan: Aaacj7163Q Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range-1, Jalgaon

144C of the Act i.e. has not issued any draft assessment order but has issued final ITA Nos.739 & 831/PUN/2015 3 assessment order along with demand notice and notice initiating penalty proceedings, then where in the case of assessee, an upward TP adjustment was made under section 92CA(3) of the Act by Transfer Pricing Officer (TPO), then such an order

BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1654/Pun/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd. 1St Floor, Ge Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aabcb5730G Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

disallowance of risk inspection charges. 3. The only issue raised in the present appeal is against initiation of penalty proceedings under section 271(1)(c) of the Act. 4. Briefly, in the facts of the case, original assessment was completed under section 143(3) r.w.s. 144C

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

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

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

144C(13) r.w.s. 144B of the Income-tax Act, 1961 for the A.Y 2017-18 is erroneous and prejudicial to the interest of revenue within the meaning of Explanation 2 of sub-section 1 of section 263 of the Income-tax Act, 1961 and is proposed to be revised. 5 Eaton Technologies Private Limited 09. You are hereby given

KIMBERLY CLARK LEVER P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

144C of the Income Tax Act, 1961 (‘the Act’ for short) of the Asstt. Commissioner of Income Tax, Circle-11(1), Pune (‘the Assessing Officer’ for short) dated 29.10.2012 for the assessment year 2008-09. 2. The appellant raised the following grounds of appeal :- “The appellant objects to the order dated 29 October 2012 passed under section 143(3) r.w.s

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. IGATE COMPUTER SYSTEM LTD.,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by assessee and Revenue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The assessee in ITA No.74/PUN/2016 has raised the following grounds of appeal:- 1. In respect of deduction

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD., (FORMERLY IGATE GLOBAL SOLUTIONS LTD.,),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The cross appeals filed by assessee and Revenue were heard together and are being disposed of by this consolidated order for the sake of convenience. 3. The assessee in ITA No.74/PUN/2016 has raised the following grounds of appeal:- 1. In respect of deduction

TATA TECHNOLOGIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, both the appeals of assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. Both the appeals of same assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. 168/PUN/2018 2 M/s. Tata Technologies Ltd. 3. First, we shall take up the appeal in ITA No.168/PUN/2018

TATA TECHNOLOGIES LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, both the appeals of assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

section 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. Both the appeals of same assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. 168/PUN/2018 2 M/s. Tata Technologies Ltd. 3. First, we shall take up the appeal in ITA No.168/PUN/2018

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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

disallowed as CSR expenses, amount of Rs.8,10,85,470/- has again been claimed as deduction under section 80G of the Act. Since both CSR expenses and donations under section 80G of the Act are two different modes of ensuring funds for public welfare, treating the same expense under two different heads would defeat the very purpose

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

144C(8) of the Act, the Dispute Resolution Panel may confirm, reduce or enhance the variations proposed in the draft order so, however, that it shall not set aside any proposed variation or issue any direction under sub-section (5) for further enquiry and passing of the assessment order. The DRP has no power to quash, annul or declare

KPIT TECHNOLOGIES LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.594/Pn/2015 यििाारण वषा / Assessment Year : 2010-11 Kpit Technologies Limited, (Earlier Known As Kpit Cummins Infosystems Ltd.) Plot No.35/36, Rajiv Gandhi Infotech Park, Phase I, Midc, Hinjewadi Phase 1 Rd, अऩीऱाथी/Appellant Pune – 411057 …. Pan: Aaack7308N Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle -14, Pune

sections 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The assessee has raised the following grounds of appeal:- KPIT Technologies Ltd 2 1. The learned AO and TPO erred in law and on facts in proposing and Hon’ble DRP Pune erred in law and on facts in confirming the proposal

CUMMINS INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right

DEPUTY COMMISSIONER OF INCOME-TAX vs. CUMMINS INDIA LTD.,, PUNE

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right

CUMMINS INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned DCIT erred on the facts and in law in initiating penalty proceedings under section 271(1)(c) of the Act. 7. The Revenue in ITA No.574/PUN/2015, relating to assessment year 2010-11 has raised the following grounds of appeal:- 1. Whether the DRP was right