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1,513 results for “disallowance”+ Section 25clear

Sorted by relevance

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Key Topics

Section 143(3)72Addition to Income72Disallowance51Section 14A49Deduction46Section 153A38Section 69B30Section 80I27Section 12A26Section 143(2)

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

ITA 902/PUN/2018[2011-12]Status: DisposedITAT Pune06 Dec 2022AY 2011-12

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

25. We have carefully examined the aforesaid contentions of the Ld. CIT-DR. In our considered opinion, the import of the expression “arranged” in section 80-IA(10) of the Act is not to be understood in its plain language but the same has to be understood in the context in which it is placed in the section. Notably, section

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Section 3518
Penalty11

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

ITA 590/PUN/2018[2014-15]Status: DisposedITAT Pune06 Dec 2022AY 2014-15

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

25. We have carefully examined the aforesaid contentions of the Ld. CIT-DR. In our considered opinion, the import of the expression “arranged” in section 80-IA(10) of the Act is not to be understood in its plain language but the same has to be understood in the context in which it is placed in the section. Notably, section

ASSISTANT COMMISSIONER OF INCOME TAX vs. SOMNATH VAIJANATH SAKRE,, AURANGABAD

Appeal of the assessee is allowed

ITA 2986/PUN/2016[2012-13]Status: DisposedITAT Pune19 Sept 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.2896/Pun/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil Mutha & Shri Rajat SoniFor Respondent: Shri Sudhendu Das
Section 143(3)Section 14ASection 28Section 44Section 92ASection 92C

25,207/- is mentioned in the audit report but not considered in the computation of total income. Therefore, total disallowance u/s.14A should have been Rs.90,46,507/- and not Rs.76,21,500/-. However, in view of finding that section

BAJAJ ALLIANZ GENERAL INSURANCE COMPNY LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

Appeal of the assessee is allowed

ITA 26/PUN/2017[2011-12]Status: DisposedITAT Pune19 Sept 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.2896/Pun/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil Mutha & Shri Rajat SoniFor Respondent: Shri Sudhendu Das
Section 143(3)Section 14ASection 28Section 44Section 92ASection 92C

25,207/- is mentioned in the audit report but not considered in the computation of total income. Therefore, total disallowance u/s.14A should have been Rs.90,46,507/- and not Rs.76,21,500/-. However, in view of finding that section

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. IGATE COMPUTER SYSTEM LTD.,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 299/PUN/2016[2011-12]Status: DisposedITAT Pune18 Mar 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri C.H. Naniwadekar
Section 10ASection 10A(2)Section 143(3)Section 234C

disallowing any part of profits under section 10A(7) r.w.s. 80IA(10) of the Act. 24. The Tribunal had already decided this issue in assessee’s own case in assessment year 2010-11 vide paras 24 to 26 and applying the same ratio, we find no merit in ground of appeal No.4 raised by Revenue. 25

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD., (FORMERLY IGATE GLOBAL SOLUTIONS LTD.,),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 74/PUN/2016[2011-12]Status: DisposedITAT Pune18 Mar 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri C.H. Naniwadekar
Section 10ASection 10A(2)Section 143(3)Section 234C

disallowing any part of profits under section 10A(7) r.w.s. 80IA(10) of the Act. 24. The Tribunal had already decided this issue in assessee’s own case in assessment year 2010-11 vide paras 24 to 26 and applying the same ratio, we find no merit in ground of appeal No.4 raised by Revenue. 25

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

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

ITA 2392/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

25. For section 80AC of the Income-tax Act, the following section shall be substituted, namely:- 80AC. Deduction not to be allowed unless return furnished-Where in computing the total income of an assessee of any previous year relevant to the assessment year commencing on or after – (i) the 1st day of April, 2006 but before

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

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

ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019

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

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

25. For section 80AC of the Income-tax Act, the following section shall be substituted, namely:- 80AC. Deduction not to be allowed unless return furnished-Where in computing the total income of an assessee of any previous year relevant to the assessment year commencing on or after – (i) the 1st day of April, 2006 but before

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

ITA 3075/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

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

For Appellant: Shri Vishal KarlaFor Respondent: Shri S. P. Walimbe
Section 10ASection 143(3)Section 144C(8)Section 40Section 80ISection 92C

25,580 declared in the return based on the directions received from DRP upholding additions / disallowances made by the AO; Corporate Tax Grounds: Disallowance under section

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

ITA 821/PUN/2016[2011-12]Status: DisposedITAT Pune25 Sept 2018AY 2011-12

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

For Appellant: S/Shri Arvind Sonde and Ketan Ved
Section 143(3)

25. The next issue raised by the assessee by way of ground of appeal No.7.1 is corporate issue against disallowance made under section

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

ITA 834/PUN/2016[2011-12]Status: DisposedITAT Pune25 Sept 2018AY 2011-12

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

For Appellant: S/Shri Arvind Sonde and Ketan Ved
Section 143(3)

25. The next issue raised by the assessee by way of ground of appeal No.7.1 is corporate issue against disallowance made under section

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

ITA 556/PUN/2015[2010-11]Status: DisposedITAT Pune25 Sept 2018AY 2010-11

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

For Appellant: S/Shri Arvind Sonde and Ketan Ved
Section 143(3)

25. The next issue raised by the assessee by way of ground of appeal No.7.1 is corporate issue against disallowance made under section

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

ITA 574/PUN/2015[2010-11]Status: DisposedITAT Pune25 Sept 2018AY 2010-11

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

For Appellant: S/Shri Arvind Sonde and Ketan Ved
Section 143(3)

25. The next issue raised by the assessee by way of ground of appeal No.7.1 is corporate issue against disallowance made under section

TATA TECHNOLOGIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, both the appeals of assessee are partly allowed

ITA 168/PUN/2018[2013-14]Status: DisposedITAT Pune03 May 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

For Appellant: Shri Dhanesh BafnaFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 14A

disallowance by considering investments which have yielded dividend income. The Assessing Officer shall afford reasonable opportunity of hearing to the assessee in this regard. The ground of appeal No.8 is thus, allowed for statistical purposes. 18. The last issue raised vide ground of appeal No.9 is the claim of enhanced deduction under section 10A of the Act. 19. The plea

TATA TECHNOLOGIES LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, both the appeals of assessee are partly allowed

ITA 1708/PUN/2018[2014-15]Status: DisposedITAT Pune03 May 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

For Appellant: Shri Dhanesh BafnaFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 14A

disallowance by considering investments which have yielded dividend income. The Assessing Officer shall afford reasonable opportunity of hearing to the assessee in this regard. The ground of appeal No.8 is thus, allowed for statistical purposes. 18. The last issue raised vide ground of appeal No.9 is the claim of enhanced deduction under section 10A of the Act. 19. The plea

MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1363/PUN/2013[2008-09]Status: DisposedITAT Pune25 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

disallowance under section 40A(3) of the Act on account of purchase expenses made in cash at Rs.5.22 crores. 23. The CIT(A) upheld the addition made by the Assessing Officer. However, he directed the Assessing Officer to allow set off of Rs.44,87,970/- which is the amount available for investment. ITA No.1362 to 1364/PUN/2013 24. Both the assessee

MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1362/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

disallowance under section 40A(3) of the Act on account of purchase expenses made in cash at Rs.5.22 crores. 23. The CIT(A) upheld the addition made by the Assessing Officer. However, he directed the Assessing Officer to allow set off of Rs.44,87,970/- which is the amount available for investment. ITA No.1362 to 1364/PUN/2013 24. Both the assessee

ACIT, PUNE vs. SHRI VIMALKUMAR JEEVRAJ NAHAR,

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1347/PUN/2013[2007-08]Status: DisposedITAT Pune25 Jan 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

disallowance under section 40A(3) of the Act on account of purchase expenses made in cash at Rs.5.22 crores. 23. The CIT(A) upheld the addition made by the Assessing Officer. However, he directed the Assessing Officer to allow set off of Rs.44,87,970/- which is the amount available for investment. ITA No.1362 to 1364/PUN/2013 24. Both the assessee

MR. VIMALKUMAR JEEVRAJ NAHAR,HYDERABAD vs. ACIT, CENTRAL CIRCLE 1(1), PUNE

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1364/PUN/2013[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

disallowance under section 40A(3) of the Act on account of purchase expenses made in cash at Rs.5.22 crores. 23. The CIT(A) upheld the addition made by the Assessing Officer. However, he directed the Assessing Officer to allow set off of Rs.44,87,970/- which is the amount available for investment. ITA No.1362 to 1364/PUN/2013 24. Both the assessee

ACIT, PUNE vs. SHRI VIMALKUMAR JEEVRAJ NAHAR,

In the result, appeals of assessee for assessment years 2007-08 and 2008-09 are allowed and appeal for assessment year 2010-11 is partly allowed and the appeals of Revenue for all three years are d...

ITA 1349/PUN/2013[2010-11]Status: DisposedITAT Pune25 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1347 To 1349/Pun/2013 यििाारण वषा / Assessment Years : 2007-08, 2008-09 & 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle 1(1), Pune …. Vs. Shri Vimalkumar Jeevraj Nahar, D.No.10-1-128/3/A/3, Nahar Niwas, Masab Tank, …. प्रत्यथी / Respondent Hyderabad – 500028 Pan: Abfpn1614D

For Appellant: Shri Kishore PhadkeFor Respondent: Mrs. Nirupama Kotru, CIT
Section 132(1)Section 153A

disallowance under section 40A(3) of the Act on account of purchase expenses made in cash at Rs.5.22 crores. 23. The CIT(A) upheld the addition made by the Assessing Officer. However, he directed the Assessing Officer to allow set off of Rs.44,87,970/- which is the amount available for investment. ITA No.1362 to 1364/PUN/2013 24. Both the assessee