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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance of the payments

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance of the payments

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance of the payments

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

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

section 195 of the Act. Re-assessment proceedings were initiated u/s. 147 r.w.s 148 for making disallowance of the payments

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ FINANCE LTD., (FORMERLY: BAJAJ AUTO FINANCE LTD.,),, PUNE

In the result, appeal of Revenue and Cross Objections of assessee are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.356/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

disallowance. The objective of sec. 40(a)(ia) appears to be to compel the assessee to deduct tax at source in order to claim the relevant expenditure as deduction. 5.3 & 5.4 Section 201 provides for treating an assessee who had failed to deduct or pay the TDS amount as an assessee in default, so that the Government was empowered

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. SKODA AUTO A.S.,, AURANGABAD

In the result, appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.787/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

disallowance of ₹ 1,90,48,294/- claimed under section 10(6A) of the Act. The Revenue is aggrieved by non-fulfillment of conditions by the assessee, wherein for claiming the benefit under the said section, payment made in pursuance to the agreement was to be approved by the Govt. of India and in the case of assessee, approval granted

CMA CGM AGENCIES INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, RANGE -1(1),, PUNE

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2012-13 Cma Cgm Agencies India Private Vs. Dcit, Range-1(1), Limited, Pune 407, City Tower Floor, Boat Club Road, Pune – 411 001 Pan : Aadcc3951G Appellant Respondent

disallowance of the amount paid by the assessee to CMA CGM, France for the use of LARA, DIVA and Ocean tools. This section provides that no deduction shall be allowed to an assessee in computing the income chargeable under the head `Profits and gains of business or profession’, if any interest, royalty, fees for technical services or other sum chargeable

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

section 195 of the Act is applicable and, therefore, the disallowance made by the Assessing Officer invoking the provisions of section

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

section 195 of the Act is applicable and, therefore, the disallowance made by the Assessing Officer invoking the provisions of section

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

section 195 of the Act is applicable and, therefore, the disallowance made by the Assessing Officer invoking the provisions of section

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

section 195 of the Act is applicable and, therefore, the disallowance made by the Assessing Officer invoking the provisions of section

DEPUTY COMMISSIONER OF INCOME-TAX vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

section 195 of the Act is applicable and, therefore, the disallowance made by the Assessing Officer invoking the provisions of section

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1), PUNE, PUNE vs. ENTERPRISEDB SOFTWARE INDIA PRIVATE LIMITED, PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

disallowance on following two grounds; 1. Whether on the facts and the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made by the AO u/s 40(a)(i) of the Act without considering the facts as per Explanation 1 to subsection 1 of section 195

HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

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

disallowing ₹27,14,806/- TDS deducted by Mumbai WTR Pvt. Ltd. 2. The Ld.CIT(A) erred in law and on facts in charging interest u/s. 234A as the appellant had filed return within due date u/s. 139(1). 3. The appellant craves to add, alter, modify or substitute any grounds of appeal at the time of hearing

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

In the result, appeal of the Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

disallowable under the provisions of section 40(a)(i) of the Act by citing the following reasons : (i) Though these services were rendered by the overseas agents outside India, the commission becomes payable to the agent only after the purchase order is placed and executed in India. It is therefore clear that the source of income for the agent

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

In the result, appeal of the Revenue in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

disallowable under the provisions of section 40(a)(i) of the Act by citing the following reasons : (i) Though these services were rendered by the overseas agents outside India, the commission becomes payable to the agent only after the purchase order is placed and executed in India. It is therefore clear that the source of income for the agent

M/S. VISHAY COMPONENTS INDIA PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 13,, PUNE

In the result, the appeal of assessee is partly allowed for statistical purpose

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 195 of the Act that the quantum of income embedded in the sum paid is a subject of the sum paid to the non-resident. He observed that sum paid by the assessee is chargeable to tax u/s. 195 of the Act and proposed disallowance

PIAGGIO VEHICLES PVT LTD ,PUNE vs. ACIT, CIRCLE 4, PUNE, PUNE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

disallow deduction of all expenditure incurred in earning the dividend income under Section 115-O which is not includible in the total income of the assessee. 31. So far as the provisions of Section 115-O of the Act are concerned, even if it is assumed that the additional income tax under the aforesaid provision is on the dividend

M/S. PIAGGIO VEHICLES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

In the result, appeal of the assessee is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.868/Pun/2022 िनधा"रण वष" / Assessment Year: 2015-16 Piaggio Vehicles Private Ltd., V The Assistant Sky One Corporate Park, S Commissioner Of Income Ground Floor, Survey Tax, Circle-4, Pune. No.239/02, Near Pune Airport, Pune – 411032. Pan: Aabcp1225G Appellant/ Assessee Respondent / Revenue Assessee By Shri Siddhesh Chaugule – Ar Revenue By Shri Vidya Ratan - Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 23/12/2024 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)-13, Pune For Assessment Year 2015-16 Dated 06.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Refund Of Excess Taxes Paid On Dividend Distributed On The Facts & Circumstances Of The Case & In Law, The Hon'Ble Cit(A) Has Erred In Not Granting The Benefit Of Article 11 Of The India-

disallow deduction of all expenditure incurred in earning the dividend income under Section 115-O which is not includible in the total income of the assessee. 31. So far as the provisions of Section 115-O of the Act are concerned, even if it is assumed that the additional income tax under the aforesaid provision is on the dividend