SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

disallowance on account of Tax and duties namely Profession Tax of INR 2,68,200, Employers Contribution to Provident Fund of INR 43,55,286, Employers Contribution to ESIC of INR 1,35,555 and Bonus of INR 5,07,95,670 made under the intimation order under section

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr.Manish Borad & Shri Vinay Bhamore

disallowance on account of Tax and duties namely Profession Tax of INR 2,68,200, Employers Contribution to Provident Fund of INR 43,55,286, Employers Contribution to ESIC of INR 1,35,555 and Bonus of INR 5,07,95,670 made under the intimation order under section

CMA CGM AGENCIES INDIA PRIVATE LIMITED,ELPHINSTONE ROAD-WEST, MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1454/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Cma Cgm Agencies India Vs. Dcit, Circle-1(1), Pune. Private Limited, One International Centre, Tower-3, 8Th Floor, Senapati Bapat Marg, Elphistone Road- West, Mumbai- 400013. Pan : Aadcc3951G Appellant Respondent Assessee By : Mahenov Thakkar Revenue By : Shri Nitin Patil Date Of Hearing : 24.07.2024 Date Of Pronouncement : 22.08.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.11.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “Disallowance Under Section 40(A)(Ia) Of The Act Amounting To Rs.4,86,77,518/- 1. Erred In Upholding The Action Of The Learned Assessing Officer (‘Ao’) & Holding That Payment Of It Services To Be In The Nature Of Royalty Under Section 9(1)(Vi) Of The Act/ Fees For Technical Services Under Section 9(1)(Vii) Of The Act;

disallowing the payment of leased line /data link charges paid by the assessee for non deduction of tax at source by invoking the provisions of section 40(a)(ia) of the Act. This issue is no more res integra as the same is settled in favour of the assessee by the Hon’ble Supreme Court in the case

HYT ENGINEERING CO P LTD, ,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

ASHOKA BUILDCON LIMITED,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

SHREE ASHTVINAYAK GLASS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

EXPERT GLOBAL SOLUTIONS P. LTD.,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BANGALORE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

NETSCOUT SYSTEMS INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, PUNE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

ASHOKA BUILDCON LIMITED,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

GURU ENTERPRISES,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

EXPERT GLOBAL SOLUTIONS P. LTD.,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BANGALORE

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

BALIRAJA SAKHAR KARKHANA LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

B S ENTERPRISES,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

M/S ENERTECH UPS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeal filed by the assessee in ITA

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

Section 5 of the Payment of Wages Act simply deals with the ‘Time of payment of wages’. It does not stipulate any time limit for deposit of the employees share in the relevant funds. For that purpose, the relevant Acts give a window for depositing the contribution within 15 days of the last month's salary. Thus, contribution

SILVER OAK BUILDCON PVT. LTD.,PUNE vs. ACIT-6, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

200% of the tax payable on such under-reporting income as per the provisions of section 270A of the Act. 7. Before the Ld. CIT(A) / NFAC, it was submitted that the addition made by the Assessing Officer was on account of mis-match of disallowance

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

disallowance under section 36(1)(va) of the Act 13 The Ld. AO erred in initiating penalty proceedings under Section 270A of the Act on arbitrary premise that there is under-reporting of income done by the Appellant The above grounds are without prejudice to each other The appellant craves leave to alter, amend or withdraw

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. CTR MANUFACTURING INDUSTRIES PRIVATE LIMITED , PUNE

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.998/Pun/2023 िनधा"रणवष" / Assessment Year : 2014-15 The Dy.Commissioner Ctr Manufacturing Of Income Tax, Circle- Vs Industries Private Limited, 1(1), Pune. Nagar Road, Vadgaon Sheri, S.O. Pune City, Pune – 411014. Pan: Aaacc7256R Appellant/ Revenue Respondent /Assessee

200% of Rs.90,24,655) which was withdrawn in revised return of income. b. Reduction in consequential depreciation of Rs 15,79,316 on the above revision in claim of weighted deduction on capital expenditure; and c. Suo-moto reduced the claim of weighted deduction under section 35(2AB) of the Act on revenue expenditure (pertaining to interest cost

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

disallowance of health and education cess. Post amendment brought by the Finance Act, 2022, the assessee also filed Form 69 as mandated by the amended provisions withdrawing its claim of deduction towards health and education cess for AY 2020-21. Therefore, in our view, there was no error on the part of the assessee in claiming education cess

CARRARO INDIA PVT. LTD.,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX-1, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.814/Pun/2022 िनधा"रण वष" / Assessment Years : 2017-18 Carraro India Private Limited, The Principal B 2/2, Midc, Ranjangaon V Commissioner Income Karegaon, Pune – 412220. S Tax-1, Pune. Pan: Aaacc 5292 M Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Mutha – Ar Revenue By Shri Ganesh Bare - Cit Date Of Hearing 26/06/2023 Date Of Pronouncement 25/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By Assessee Is Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-1 Dated 15.09.2022 For A.Y. 2017-18 Under Section 263 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “Appeal Against Order Passed By Pr. Cit U/S 263 Of The Act Ay 2017-18

200(SC) observed as under : “21. There can be no doubt that so long as the view taken by the Assessing Officer is a possible view the same ought not to be interfered with by the Commissioner under Section 263 of the Act merely on the ground that there is another possible view of the matter. Permitting exercise of revisional