MINILEC INDIA PRIVATE LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.690/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. Pan:Aabcm2682E Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune

section 143(3) of the Income Tax Act 1961 (in short the „Act‟). 2. The assessee has raised the following grounds of appeal:- 1. The learned CIT(A)-7, Pune erred in law and on facts in confirming the disallowance of weighted deduction u/s 35

STAR ENGINEERS INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE

In the result, the appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1435/Pun/2018 यििाारण वषा / Assessment Year : 2014-15

35(2AB) for a sum of Rs.29,11,620/- by disregarding Appellants contentions. 3. The only issue raised in the present appeal is against part disallowance made out of weighted deduction claimed under section

CUMMINS INDIA LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.309/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Cummins India Limited, अऩीऱाथी/Appellant Kothrud, Pune – 411038 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

disallowance of deduction under section 35(2AB) of the Act. The learned Authorized Representative for the assessee thereafter, took us through

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

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

section 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific and Industrial Research (DSIR), Govt. of India. Information from DSIR reveals that the R&D unit of M/s HTTSPL (now merged with appellant company) was not approved u/s 35(2AB) of the Income Tax Act. The AO held that the Appellant Company did not enter into

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

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

section 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific and Industrial Research (DSIR), Govt. of India. Information from DSIR reveals that the R&D unit of M/s HTTSPL (now merged with appellant company) was not approved u/s 35(2AB) of the Income Tax Act. The AO held that the Appellant Company did not enter into

BHARAT FORGE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,,

In the result, the appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.13/Pun/2017 यििाारण वषा / Assessment Year : 2011-12

Section 35(3) before confirming the disallowance of the deduction u/s. 35(2AB) to the extent of Rs.18,42,000/-. 3. The grounds

BHARAT FORGE LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

Section 35(3) before confirming the disallowance of the deduction u/s. 35(2AB) to the extent of Rs.4,05,000/-. 3. Before

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

EAST WEST SEEDS INDIA PVT.LTD,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1,, AURANGABAD

In the result, the appeal of assessee is allowed

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

35(2AB) of the Act. We find that similar disallowance was made by the Assessing Officer in assessment year 2011-12. The Tribunal decided this issue in favour of assessee by observing as under : “16. We have heard the rival contentions and perused the record. The issue before us is vis-à-vis weighted deduction claimed under section

EAST WEST SEEDS INDIA PVT. LTD.,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AURANGABAD

In the result, the appeal of assessee is allowed

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

35(2AB) of the Act. We find that similar disallowance was made by the Assessing Officer in assessment year 2011-12. The Tribunal decided this issue in favour of assessee by observing as under : “16. We have heard the rival contentions and perused the record. The issue before us is vis-à-vis weighted deduction claimed under section

EAST WEST SEEDS INDIA PRIVATE LIMITED,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AURANGABAD

In the result, the appeal of assessee is allowed

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

35(2AB) of the Act. We find that similar disallowance was made by the Assessing Officer in assessment year 2011-12. The Tribunal decided this issue in favour of assessee by observing as under : “16. We have heard the rival contentions and perused the record. The issue before us is vis-à-vis weighted deduction claimed under section

BHARAT FORGE LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee is partly allowed

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

disallowed by Assessing Officer. After being unsuccessful before 3 ITA No.805/PUN/2017, A.Y. 2012-13 the Commissioner of Income Tax (Appeals), the assessee carried the issue in appeal before the Tribunal in ITA No. 13/PUN/2017. The Tribunal vide order dated 14-11-2018 held that the assessee is eligible to claim weighted deduction under the provisions of section 35

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

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

section 35(3) before proceeding to disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned

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

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

section 35(3) before proceeding to disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned

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

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

section 35(3) before proceeding to disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned

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

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

section 35(3) before proceeding to disallow the deduction under section 35(2AB). 9. Initiation of Penalty Proceedings 9.1 The learned