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

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

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, 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. NATIONAL FACELESS APPEAL CENTRE, 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

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, 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

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

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT

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

31 and 32, Paras Industrial Estate, Pune Bhosari MIDC, Bhosari, Pune – 411023 PAN : AAQFS8262A Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Shrimati Supriya Avinash Ranade Vs. ITO, Ward 1, Block No.4, Mahalaxmi Vihar Aptt, Ichalkaranji Asara Nagar, Sangli Road, Ichalkaranji – 416115 PAN : ATHPR4555P Appellant Respondent "नधा"रण वष" / Assessment Year : 2020-21 Richfield Fertilisers Pvt. Ltd. Vs. ACIT