DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4.\nThe assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4.\nThe assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4.\nThe assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

BHARAT FORGE LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (1),, PUNE

Appeals are partly allowed in above terms

disallowance of section 35(2AB) weighted deduction(s) involving Rs. 21,59,000/-, 4,95,000/- and Rs. 1,23,97,000/- casewise

BHARAT FORGE LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (1),, PUNE

Appeals are partly allowed in above terms

disallowance of section 35(2AB) weighted deduction(s) involving Rs. 21,59,000/-, 4,95,000/- and Rs. 1,23,97,000/- casewise

BHARAT FORGE LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

Appeals are partly allowed in above terms

disallowance of section 35(2AB) weighted deduction(s) involving Rs. 21,59,000/-, 4,95,000/- and Rs. 1,23,97,000/- casewise

DCIT, CIRCLE-8, PUNE vs. MAHLE ANAND THERMAL SYSTEMS PVT. LTD., PUNE

disallowance of weighted deduction claimed on expenditure incurred outside India.\n\n5. In appeal, the Ld. CIT(A) allowed expenses incurred outside India on R&D u/s 35(1)(iv) although such claim was not under the same section

DCIT CIRCLE 8 , PUNE vs. MAHLE ANAND THERMAL SYSTEMS PVT. LTD, PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

disallowance of weighted deduction claimed on expenditure incurred outside India. 5. In appeal, the Ld. CIT(A) allowed expenses incurred outside India on R&D u/s 35(1)(iv) although such claim was not under the same section

DCIT,CIRCLE-8 , PUNE vs. MAHALE ANAND THERMAL SYSTEMS PVT. LTD. , PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

disallowance of weighted deduction claimed on expenditure incurred outside India. 5. In appeal, the Ld. CIT(A) allowed expenses incurred outside India on R&D u/s 35(1)(iv) although such claim was not under the same section

MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED,PUNE vs. DY COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

disallowance of weighted deduction claimed on expenditure incurred outside India. 5. In appeal, the Ld. CIT(A) allowed expenses incurred outside India on R&D u/s 35(1)(iv) although such claim was not under the same section

MINILEC INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

The appeal is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1284/Pun/2018 िनधा"रणवष" / Assessment Year : 2015-16 Milinec India Pvt. Ltd., The Dcit, Circle-14, Pune. 1073/1-2-3, Mulshi Pirangut, Vs Mutha Road, Mulshi, Pune – . 412111. Pan: Aabcm 2682 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 27.04.2018 Passed In Appeal No.Pn/Cit(A)- 7/Wd-14(4)/10216/2017-18, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

disallowed under section 35. In other words, the Assessing Officer is precluded from examining the correctness or otherwise of the certificate

WOCKHARDT LIMITED,,AURANGABAD vs. ASSISTAMT COMMISSIONER OF INCOME TAX, CIRCLE -3,, AURANGABAD

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

disallowance under provisions of section 35(2AB) of Rs.65,55,77,068/-, disallowance of Freebies to Doctors of Rs.1,19,82,100/-, disallowance

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

disallowance of Rs.1,35,00,000/-. The provisions of sub-section (2) of section 14A provides that resort to disallowance

ASST COMMISSIONER OF INCOME TAX , PANVEL vs. EPYGEN BIOTECH PRIVATE LIMITED, NAVI MUMBAI

In the result, appeal of the Revenue is allowed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

35(1)(iv) of the Act observing as follows:- “In ground No.3, regarding the disallowance of capital expenditure related to scientific research amounting to Rs.3,72,88,916 under Section

MAHLE BEHR INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

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

disallowed a portion of this claim, particularly for expenditure incurred outside India and for capital expenditure of an intangible nature. The appeal concerned the eligibility of these deductions.", "held": "The Tribunal held that R&D expenditure incurred in India is eligible for weighted deduction under Section 35

HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

section 10A) of the Act for the above disallowance of Rs.1,35,93,675 under section 14A of the Act. The grounds

HSBC SOFTWARE DEVELOPMENT (INDIA) PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

section 10A) of the Act for the above disallowance of Rs.1,35,93,675 under section 14A of the Act. The grounds

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

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

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

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

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

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