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

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

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

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

35, are that the assessee is a patsanstha and\nengaged in accepting deposits from its members and in turn providing\ncredit facilities to its members. It provides its members with loans and\nearns interest thereon. The income of the assessee is eligible for claim of\ndeduction u/s 80P of the Income

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

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

disallowance of claim made u/s 35(2AB) of the R & D expenditure\nfor the reason that the appellant is not eligible to claim deduction u/s 35(2AB) for\nthe amount which is in excess of the amount approved by DSIR.\n3. Without prejudice to the above, after having denied weighted deduction claimed\nu/s 35 (2AB) in respect of the said

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

1) in relation to approval of in-house R&D\nfacility in part A of form No.3CL and (ii) quantifying the expenditure incurred on\nin-house R & D facility by the company during the previous year and eligible for\nweighted deduction under sub-section 2AB of section 35 of the Act in part B of\nform No.3CL In other words

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

1) in relation to approval of in-house R&D\nfacility in part A of form No.3CL and (ii) quantifying the expenditure incurred on\nin-house R & D facility by the company during the previous year and eligible for\nweighted deduction under sub-section 2AB of section 35 of the Act in part B of\nform No.3CL In other words

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

1) in relation to approval of in-house R&D\nfacility in part A of form No.3CL and (ii) quantifying the expenditure incurred on\nin-house R & D facility by the company during the previous year and eligible for\nweighted deduction under sub-section 2AB of section 35 of the Act in part B of\nform No.3CL In other words

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

1) in relation to approval of in-house R&D\nfacility in part A of form No.3CL and (ii) quantifying the expenditure incurred on\nin-house R & D facility by the company during the previous year and eligible for\nweighted deduction under sub-section 2AB of section 35 of the Act in part B of\nform No.3CL In other words

M/S. SHIVAMM INDUSTRIES,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE

In the result, appeal of the Assessee is Dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393/Pun/2023 िनधा"रणवष" / Assessment Year : 2013-14 M/S.Shivamm Industries, The Dy.Commissioner Of Plot 76, Arihant Heights, Sector Vs Income Tax, Circle-8, No.25, Pradhikaran Nigdi, Pune. Pune – 411044. Pan: Aaefs 0458 A Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 15/05/2023 Date Of Pronouncement 26/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E. Shivamm Industries For A.Y. 2013-14 Against The Order Of Ld.Commissioner Of Income Of Tax(Appeals)[Nfac] Dated 21.03.2023 Emanating From Assessing Officer’S Order Under Section 154 Of The Act Dated 22.03.2021. The Ground Of Appeal Are As Under : “1. The Order Dated 21/03/2023 Bearing No.Itba/Nfac/S/250/2022-23/1051048828[L] Passed Under Section 250 Of Income Tax Act, 1961 By The Hon’Ble Cit[Appeals], National Faceless Appeal Centre [Nfac], Delhi, Is Excessive, M/S.Shivamm Industries [A]

disallowance made in these cases for late deposit of employees’ share to the relevant funds beyond the date prescribed under the respective Acts. 8.1 The issue of delayed payment of employee’s contribution of Provident Fund & ESIC has been decided by the Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. Vs. Commissioner of Income-tax-1

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

section 2(24)(xviii) of the Act comes into operation and the subsidy received by the assessee is to be treated as income liable to be taxed for the year under consideration. We therefore fail to find any infirmity in the order of ld.CIT(A) and the common grounds of appeal No.2 raised by the assessee for the Assessment Years

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

section 2(24)(xviii) of the Act comes into operation and the subsidy received by the assessee is to be treated as income liable to be taxed for the year under consideration. We therefore fail to find any infirmity in the order of ld.CIT(A) and the common grounds of appeal No.2 raised by the assessee for the Assessment Years

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

section 2(24)(xviii) of the Act comes into operation and the subsidy received by the assessee is to be treated as income liable to be taxed for the year under consideration. We therefore fail to find any infirmity in the order of ld.CIT(A) and the common grounds of appeal No.2 raised by the assessee for the Assessment Years

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

section 2(24)(xviii) of the Act comes into operation and the subsidy received by the assessee is to be treated as income liable to be taxed for the year under consideration. We therefore fail to find any infirmity in the order of ld.CIT(A) and the common grounds of appeal No.2 raised by the assessee for the Assessment Years

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

section 2(24)(xviii) of the Act comes into operation and the subsidy received by the assessee is to be treated as income liable to be taxed for the year under consideration. We therefore fail to find any infirmity in the order of ld.CIT(A) and the common grounds of appeal No.2 raised by the assessee for the Assessment Years

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

disallowance u/s.14A of the Act for the\nyear under consideration.\n11.2 The Appellant submits that considering the facts and\ncircumstances of its case and the law prevailing on the subject no\nadjustment whatsoever can be made to its \"book profits\" while\ncomputing its income u/s.115JB of the Act and the stand taken by\nthe Ld. AO/Hon'ble_DRP in this

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

disallowances. The Revenue has also filed an appeal against certain relief granted by the CIT(A).", "held": "The Tribunal held that the assessee's aggregation approach for benchmarking royalty payments was incorrect and upheld the TPO's separate benchmarking. However, it allowed the assessee's appeal on the grounds related to the eligibility of deduction u/s 10AA, 35(2AB), 80JJAA

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD6(1), PUNE

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

section 43(1) of the Act and therefore\nsection 2(24)(xviii) of the Act comes into operation and the\nsubsidy received by the assessee is to be treated as income\nliable to be taxed for the year under consideration.\ntherefore fail to find any infirmity in the order of ld.CIT(A) and\nthe common grounds of appeal No.2 raised