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

31,46,662/-. The due date for filing of the return of income for the impugned assessment year u/s 139(1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report

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

31,46,662/-. The due date for filing of the return of income for the impugned assessment year u/s 139(1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report

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

31,46,662/-. The due date for filing of the return of income for the impugned assessment year u/s 139(1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report

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

31,46,662/-. The due date for filing of the return of income for the impugned assessment year u/s 139(1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report

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

31,46,662/-. The due date for filing of the return of income for the impugned assessment year u/s 139(1) of the Act was 30.09.2014. The CPC disallowed the claim of exemption u/s 11 of the Act on the ground that (a) there was a delay in filing of the return of income and (b) the audit report

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

31,668/-. (d) Disallowance on Foreign Travelling Expenses – Others of Rs.2,13,379/-. (e) Disallowance of depreciation on certain items of stainless steel tables, stools, trollies used in the laboratory as Plant & Machinery of Rs.1,38,153/-. (f) Disallowance of Product Development Expenditure u/s 35(1)/37 of Rs.14,37,06,712/-. (g) Disallowance of donation u/s 37(1

AJINKYA MADHYAMIK SHIKSHAK SEVAK SAH. PATSANSTHA, MARYADIT,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA, SATARA

In the result, the appeal of the assessee is allowed

31" May, 2021.\nThe assessee therefore, had time to file its return on or before 31.05.2021.\nThe assessee files its ITR on 13.05.2021 i.e. within time.\n5.\nThe Ld. Addl./JCIT(A) did not accept the above contentions of the\nassessee and dismissed the appeal of the assessee applying the provisions\nof section 80AC of the Act for the reason

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

31. The learned Departmental Representative for the Revenue also placed reliance on the decision of AAR in the case of SkillSoft Ireland Ltd., In re_* (supra) with special reference to para 26, which talks of copyright versus copyrighted article. He pointed out that in DIT Vs. Infrasoft Ltd. (supra) at page 29, the phrase used is copyright rights, which

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

31. The learned Departmental Representative for the Revenue also placed reliance on the decision of AAR in the case of SkillSoft Ireland Ltd., In re_* (supra) with special reference to para 26, which talks of copyright versus copyrighted article. He pointed out that in DIT Vs. Infrasoft Ltd. (supra) at page 29, the phrase used is copyright rights, which

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

31. The learned Departmental Representative for the Revenue also placed reliance on the decision of AAR in the case of SkillSoft Ireland Ltd., In re_* (supra) with special reference to para 26, which talks of copyright versus copyrighted article. He pointed out that in DIT Vs. Infrasoft Ltd. (supra) at page 29, the phrase used is copyright rights, which

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

31. The learned Departmental Representative for the Revenue also placed reliance on the decision of AAR in the case of SkillSoft Ireland Ltd., In re_* (supra) with special reference to para 26, which talks of copyright versus copyrighted article. He pointed out that in DIT Vs. Infrasoft Ltd. (supra) at page 29, the phrase used is copyright rights, which

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.

1 to 5 are similar to ground raised by Revenue in A.Y.2007-08. Hence, our decision in A.Y.2007-08 would apply mutatis-mutandis. Grounds of appeal raised by Revenue are, thus, decided as indicated above. 28. Ground No 6 raised by Revenue is with respect to deletion of disallowance of Rs.1,49,532/- in respect to amounts written

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.

1 to 5 are similar to ground raised by Revenue in A.Y.2007-08. Hence, our decision in A.Y.2007-08 would apply mutatis-mutandis. Grounds of appeal raised by Revenue are, thus, decided as indicated above. 28. Ground No 6 raised by Revenue is with respect to deletion of disallowance of Rs.1,49,532/- in respect to amounts written

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.

1 to 5 are similar to ground raised by Revenue in A.Y.2007-08. Hence, our decision in A.Y.2007-08 would apply mutatis-mutandis. Grounds of appeal raised by Revenue are, thus, decided as indicated above. 28. Ground No 6 raised by Revenue is with respect to deletion of disallowance of Rs.1,49,532/- in respect to amounts written

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.

1 to 5 are similar to ground raised by Revenue in A.Y.2007-08. Hence, our decision in A.Y.2007-08 would apply mutatis-mutandis. Grounds of appeal raised by Revenue are, thus, decided as indicated above. 28. Ground No 6 raised by Revenue is with respect to deletion of disallowance of Rs.1,49,532/- in respect to amounts written

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.

1 to 5 are similar to ground raised by Revenue in A.Y.2007-08. Hence, our decision in A.Y.2007-08 would apply mutatis-mutandis. Grounds of appeal raised by Revenue are, thus, decided as indicated above. 28. Ground No 6 raised by Revenue is with respect to deletion of disallowance of Rs.1,49,532/- in respect to amounts written

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.

1 to 5 are similar to ground raised by Revenue in A.Y.2007-08. Hence, our decision in A.Y.2007-08 would apply mutatis-mutandis. Grounds of appeal raised by Revenue are, thus, decided as indicated above. 28. Ground No 6 raised by Revenue is with respect to deletion of disallowance of Rs.1,49,532/- in respect to amounts written

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

disallowing the assessee’s claim of exempt income in the form of subsidy received from the Govt. of Maharashtra for Mega Projects under Package Scheme of Incentive, 2007 and secondly against the finding of ld.CIT(A) allowing the assessee’s appeal on merit hold that the assessee has rightly reduced the subsidy from the Fixed Assets and has claimed depreciation

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

disallowing the assessee’s claim of exempt income in the form of subsidy received from the Govt. of Maharashtra for Mega Projects under Package Scheme of Incentive, 2007 and secondly against the finding of ld.CIT(A) allowing the assessee’s appeal on merit hold that the assessee has rightly reduced the subsidy from the Fixed Assets and has claimed depreciation