SHREE GARUDA PLANT PRODUCTS LTD,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1 (2),, NASHIK

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.492/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional Midc Area, Ambad, Nashik. Pan: Aaacg 0563 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishint Gandhi – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 14/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nashik For The Assessment Year 2015-16, Dated 19.02.2019, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 26.12.2017. The Assessee Has Raised The Following Grounds Of Appeal: “1.In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) - 1, Nashik ["The Cit (A)" For Short] Erred In Confirming The Order Of The Learned Income Tax Officer - 1 (2), Nashik, ["The Ao" For Short] Which Was Passed In Violation Of Principles Of Natural Justice Without Affording A Proper Opportunity Of Being Heard To The Appellant. 2. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming The Action Of The Ao In Invoking Section 14A R.W.R. 8D Of The Act, Whereby A Disallowance Of Rs.12,81,831/- Was Made In The Hands Of The Appellant.

section 14A were not at all applicable in the present case since no exempt income was actually earned by the Appellant in the present case; and; (iii) In any case no disallowance as per Rule 8D was called for in respect of interest expenditure in the present case. 2.2 In the facts and circumstances of the case the disallowance made

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 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

KHANDESH BUILDERS LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the Appeal of the assessee is partly allowed

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.268/Pun/2015 िनधा"रण वष" / Assessment Year : 2008-09 Khandesh Builders Ltd., 7, Shivaji Nagar, Jalgaon – 425 001. .......अपीलाथ" / Appellant Pan: Aaack 8222 H बनाम / V/S. The Dy.Commissioner Of Income Tax, ……""यथ" / Respondent Circle-1, Jalgaon.

22)(e) on account of amount received by appellant company from its subsidiary company for the purpose of business of holding appellant company & appellant company is having a running account with its subsidiary company viz. J.M. Cotton Ginning & Pressing Co. 2 Khandesh Builders Ltd., (A) Pvt. Ltd. & the credit amounts are utilized by the appellant company for its business

ABIL REALTY PVT. LTD.,PUNE vs. ITO, WARD 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Abil Realty Pvt. Ltd. Ito, Ward 1(1), Pune Abil House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 Pan: Aaica8531I (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi & Mandar Joshi Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 08-01-2025 Date Of Pronouncement : 19-03-2025 O R D E R

22)(e) of the Act. We find the CBDT Instruction No.20/2015, dated 29.12.2015 reads as under: ―INSTRUCTION NO.20/2015 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 29th of December, 2015 Subject: Scrutiny Assessments-some important issues and scope of scrutiny in cases selected through Computer Aided Scrutiny Selection (‗CASS

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called

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

22-08-2019 making disallowance, inter alia, u/s.36(1)(va) amounting to Rs.3,40,347/- on the ground that the amount received by the assessee from employees as contribution to the Employees Provident Fund (EPF)/Employees State Insurance ITA No.322/PUN/2022 for A.Y. 2019-20 & ‘20 Others’ Sixsigma Medicare and Research Ltd., & Others (21 Appeals) Corporation (ESIC) etc. (hereinafter called