INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowed. 11. The Ld. DR on the other hand heavily relied on the order of the Ld. Addl. / JCIT(A). 12. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. Addl. / JCIT(A) and the paper book filed on behalf of the assessee. We have also considered the various

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowed. 11. The Ld. DR on the other hand heavily relied on the order of the Ld. Addl. / JCIT(A). 12. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. Addl. / JCIT(A) and the paper book filed on behalf of the assessee. We have also considered the various

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowed. 11. The Ld. DR on the other hand heavily relied on the order of the Ld. Addl. / JCIT(A). 12. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. Addl. / JCIT(A) and the paper book filed on behalf of the assessee. We have also considered the various

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowed. 11. The Ld. DR on the other hand heavily relied on the order of the Ld. Addl. / JCIT(A). 12. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. Addl. / JCIT(A) and the paper book filed on behalf of the assessee. We have also considered the various

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

disallowed. 11. The Ld. DR on the other hand heavily relied on the order of the Ld. Addl. / JCIT(A). 12. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. Addl. / JCIT(A) and the paper book filed on behalf of the assessee. We have also considered the various

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

23 held that the Tribunal was not justified in holding the expenditure in question was capital expenditure and in disallowing the claim of the assessee for deduction under section 37(1

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

disallowance under section 14A read with Rule 8D, to the income of Rs.11,63,23,680/- determined as per order under section 143(1

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

disallowance under section 14A read with Rule 8D, to the income of Rs.11,63,23,680/- determined as per order under section 143(1

RAJENDRA BAPU SHINDE, PUNE,PUNE vs. INCOME TAX OFFICE, WARD8(1), PUNE, PUNE

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years

AMOL MANIK PACHPUTE, PUNE,PUNE vs. CPC, BANGALURU, JURISDICTIONAL A.O. WARD-8(3), PUNE, PUNE

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years

RICHFIELD FERTILISERS P LTD,NASHIK vs. CIT(A), NFAC, , DELHI

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years

MDB CHEMICALS (I) PRIVET LIMITED ,NASHIK vs. ADIT, CPC, BANGALORE/ACIT, CIRCLE 1, NASHIK, NASHIK

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years

AMOL MANIK PACHPUTE,PUNE vs. CPC, BANGALURU, JURIDICTIONAL A.O WARD-8(3), PUNE, PUNE

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years

SUHAIL MASOOD SHAIKH,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years

R R KAPOOR COMPANY,AHMEDNAGAR. vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeals in ITA No

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

23-11-2022 pronouncement आदेश / ORDER PER R.S.SYAL, VP : These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years