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 of expenditure in relation to purchase of off-the-shelf software under section 40(a)(i) of the Act, holding the same to be in the nature of royalty paid for use of license on which TDS was to be deducted. The Assessing Officer passed final assessment order, against which the assessee is in appeal before

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

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

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

disallowance of expenditure in relation to purchase of off-the-shelf software under section 40(a)(i) of the Act, holding the same to be in the nature of royalty paid for use of license on which TDS was to be deducted. The Assessing Officer passed final assessment order, against which the assessee is in appeal before

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

disallowance of expenditure in relation to purchase of off-the-shelf software under section 40(a)(i) of the Act, holding the same to be in the nature of royalty paid for use of license on which TDS was to be deducted. The Assessing Officer passed final assessment order, against which the assessee is in appeal before

BHARAT NAGORI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeal of the assessee is allowed

Bench: Ms. Sushma Chowla, Jm

211/-. The Ld. AR further submitted that no disallowance is warranted u/s.57(iii) of the Act. 9. The Ld. DR for the Revenue has placed reliance on the orders of the Authorities below. 10. On perusal of the record and after hearing both the Authorized representatives, the first issue which is raised in the present appeal is against disallowance made

ASSISTANT COMMISSIONER OF INCOME-TAX vs. PERSISTENT SYSTEMS PVT. LTD.,, PUNE

In the result, the appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2336/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 4, Pune …. Vs. Persistent Systems Pvt. Ltd., Bhageerath, 402, Senapati Bapat Marg, …. प्रत्यथी / Respondent Pune – 411016 Pan: Aabcp1209Q

disallowance made under section 10A(7) of the Act, where the margins shown by the assessee on its transactions with associate enterprises at 26.40% were held to be higher than mean margins of comparables at 12.68%, while benchmarking 3 the arm's length price of international transactions. The Assessing Officer was of the view that applying the provisions of section

SHREE RAM CARGO PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 6(5), PUNE, PMT BUILDING, SHANKAR SHET ROAD, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1568/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16 Shree Ram Cargo Private Limited, Vs. Ito, Ward-6(5), 3-A & B, Archies Court, Pune Shankar Shet Road, Pune 411 037 Maharashtra Pan : Aalcs3844A Appellant Respondent

disallowance is that the payment mentioned against the Truck number on a single day on few occasions is more than Rs.35,000/- and for this reason section 40A(3) of the Act has been invoked. Ld. Counsel for the assessee has submitted that the case is squarely covered by the decision of Coordinate Bench in the case of M/s. Excel

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance under section 40A(2)(b) was called for on account of the rents paid to Shri M.N.Navale. This ground is identical to Ground No.1 (a) and 2(b) of appeal for AY. 2008-09. Hence, the ratio of decision for AY 2008-09 applies equally to this AY too. 6.1 In view of the detailed discussions in my order

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance under section 40A(2)(b) was called for on account of the rents paid to Shri M.N.Navale. This ground is identical to Ground No.1 (a) and 2(b) of appeal for AY. 2008-09. Hence, the ratio of decision for AY 2008-09 applies equally to this AY too. 6.1 In view of the detailed discussions in my order

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance under section 40A(2)(b) was called for on account of the rents paid to Shri M.N.Navale. This ground is identical to Ground No.1 (a) and 2(b) of appeal for AY. 2008-09. Hence, the ratio of decision for AY 2008-09 applies equally to this AY too. 6.1 In view of the detailed discussions in my order

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance under section 40A(2)(b) was called for on account of the rents paid to Shri M.N.Navale. This ground is identical to Ground No.1 (a) and 2(b) of appeal for AY. 2008-09. Hence, the ratio of decision for AY 2008-09 applies equally to this AY too. 6.1 In view of the detailed discussions in my order

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance under section 40A(2)(b) was called for on account of the rents paid to Shri M.N.Navale. This ground is identical to Ground No.1 (a) and 2(b) of appeal for AY. 2008-09. Hence, the ratio of decision for AY 2008-09 applies equally to this AY too. 6.1 In view of the detailed discussions in my order

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance under section 40A(2)(b) was called for on account of the rents paid to Shri M.N.Navale. This ground is identical to Ground No.1 (a) and 2(b) of appeal for AY. 2008-09. Hence, the ratio of decision for AY 2008-09 applies equally to this AY too. 6.1 In view of the detailed discussions in my order

SETH RAMDAS NATHUBHAI DHARMADAYA VISHWASTA NIDHI,,PUNE vs. INCOME-TAX OFFICER,(EXEMPTIONS) -1,, PUNE

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

disallowance in no case is permitted under the Act. In other words, in case of violation u/s 13(l)(c) r.w.s 13(2)(a) to (h), the assessee is to forfeit the benefit of exemption u/s 11 of the Act of its entire income barring the Administrative Expenses for earning the income and running the trust, which are only

SHRI. DUDHGANGA VEDGANGA SAHAKARI SAKHAR KARKHANA LTD,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1,, KOLHAPUR

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

disallowed under section 40A(2)(b) of the Act, despite the fact that profit was one of the components in the price. 4. Referring to the facts and issues, the Ld. Authorised Representatives appearing on behalf of the assessees and Ld. Departmental Representatives representing the Department, submitted, at the outset, that the issue of excess sugarcane price raised in present