ADIENT INDIA PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

Appeals are partly allowed for statistical purposes in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

Section 40A(2)(a)&(b) r.w.s. 37(1) disallowance(s) of administrative service charges amounting to Rs.3,04,14,743/-, Rs. 4,68,19,249/- and Rs.5

ADIENT INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -7,, PUNE

Appeals are partly allowed for statistical purposes in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

Section 40A(2)(a)&(b) r.w.s. 37(1) disallowance(s) of administrative service charges amounting to Rs.3,04,14,743/-, Rs. 4,68,19,249/- and Rs.5

ADIENT INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

Appeals are partly allowed for statistical purposes in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

Section 40A(2)(a)&(b) r.w.s. 37(1) disallowance(s) of administrative service charges amounting to Rs.3,04,14,743/-, Rs. 4,68,19,249/- and Rs.5

ADIENT INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviनिर्धारण वषा / Assessment Year : 2013-14 Adient India Private Limited Vs. Dcit, Plot No.1, S No.235 & 245, Circle-1(1), Pune Hinjewadi, Tal-Mulshi, Pune - 411057 Pan : Aaact6342D Appellant Respondent Assessee By Shri Dhanesh Bafna Revenue By S/Shri Kalika Singh & Madhavan A.M. Krishnan Date Of Hearing 27-05-2021 Date Of Pronouncement 31-05-2021 आदेश / Order Per R.S.Syal, Vp : This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 27-10-2017 Passed By The Assessing Officer (Ao) U/S.143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (Hereinafter Also Called ‗The Act‘) In Relation To The Assessment Year 2013-14. 2. The Only Issue Raised In This Appeal Is Against Transfer Pricing Addition Of Rs.5,95,39,429. Succinctly, The Factual Matrix Of The Case Is That The Assessee Was Earlier A 50:50 Joint

section 40A(2)(b). Prior to that, the disallowance was governed by section 40A(2) only. Clause (i) containing the above

SHREE RAM CARGO PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 6(5), PUNE, PMT BUILDING, SHANKAR SHET ROAD, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1568/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16 Shree Ram Cargo Private Limited, Vs. Ito, Ward-6(5), 3-A & B, Archies Court, Pune Shankar Shet Road, Pune 411 037 Maharashtra Pan : Aalcs3844A Appellant Respondent

b) The rate of disallowance was 20% as per the provisions applicable to the year under consideration and the rate of disallowance is 100% as per the amended provisions. The question that arises is whether the amendment brought out by Finance Act, 2008 w.e.f. 1.4.2009 can be considered as clarificatory in nature so that it shall have retrospective operation

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

PRATAP NARAYAN DESAI,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Borad

disallowance u/s.40A(2)(a) of the Act as the expenditure in the nature of salary paid to the wife who is a person referred as a relative in section 40A(2)(b

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

disallowance made under section 40A (2) (b) on account of payment of administrative charges paid to TACL, the Tribunal recorded

BAJAJ FINANCE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Bajaj Finance Limited Pcit-3, Pune 3Rd Floor, Panchshil Tech Park, Vs. Viman Nagar, Pune – 411014 Pan: Aabcb1518L (Appellant) (Respondent) Assessee By : Shri Percy Pardiwalla Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 06-01-2026 Date Of Pronouncement : 29-01-2026

40A(2)(b) of the Act. That leaves us with the first issue i.e. allowance of deduction of provision for bad and doubtful debts u/s 36(1)(viia) of the Act in respect of such provision on account of standard assets. 23. So far as the provision created for bad and doubtful debts u/s 36(1)(viia

SURESH HIMMATLAL OZA ,PUNE vs. DEPUYY COMMISSIONER OF INCOME TAX , CIRCLE -6, PUNE

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.487/Pun/2020 िनधा"रण वष" / Assessment Year: 2013-14 Suresh Himmatlal Oza, Vs. Dcit, Circle-6, Pune. 326, Rasta Peth, Pune- 411011. Pan : Aafpo5026M Appellant Respondent Assessee By Shri K. Srinivasan : Revenue By : Shri M. G. Jasnani Date Of Hearing : 14.09.2022 Date Of Pronouncement : 07.11.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 4, Pune [‘The Cit(A)’] Dated 26.03.2020 For The Assessment Year 2013-14. 2. Briefly, The Facts Of The Case Are That The Appellant Is An Individual Engaged In The Business Of Manufacturing & Sale Of Agarbattis & Other Type Of Incense Sticks. The Return Of Income For The Assessment Year 2013-14 Was Filed On 30.09.2013 Declaring Total Income Of Rs.1,43,38,340/-. Against The Said Return Of Income, The Assessment Was Completed By The Dy. Commissioner Of Income Tax, Circle-6, Pune (‘The Assessing Officer’) Vide Order Dated

disallowance made by the Assessing Officer out of labour contract and commission payment of Rs.1,13,29,399/-. Similarly, the CIT(A) also sustained the addition @ 5% of labour contract and commission payment of Rs.5,66,469/- made to the relates parties invoking the provisions of section 40A(2)(b

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

b) of sub-section (2) of section 40A." He submitted that during the course of assessment proceedings, in response to the notice issued under section 142(1) read with section 129 of the Income-tax Act, 1961, dated 01.11.2016, the assessee company vide letter dated 10.11.2016 had submitted the Tax Audit Report of the assessee company along with

INCOME TAX OFFICER WARD 1 JALNA, JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED, JALNA

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

b) of sub-section (2) of section 40A." He submitted that during the course of assessment proceedings, in response to the notice issued under section 142(1) read with section 129 of the Income-tax Act, 1961, dated 01.11.2016, the assessee company vide letter dated 10.11.2016 had submitted the Tax Audit Report of the assessee company along with

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE vs. M/S ADIENT INDIA P LTD (FORMERLY M/S. JOHNSON CONTROLS AUTOMOTIVE LIMITED), PUNE

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1651/Pun/2017 िनधा"रण वष" / Assessment Year: 2009-10 Dcit, Circle- 14, Pune. Vs. M/S. Adient India Private Limited (Formerly M/S. Johnson Controls Automotive Limited), Plot No.1, S.No.235 & 245, Hinjewadi, Taluka Mulshi, District- Pune- 411057. Pan : Aaact6342D Appellant Respondent Revenue By : Shri S. P. Walimbe Assessee By : Ms. Aarti Sathe Date Of Hearing : 01.06.2022 Date Of Pronouncement : 21.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-7, Pune [‘The Cit(A)’] Dated 30.01.2017 For The Assessment Year 2009-10. 2. The Revenue Raised The Following Revised Grounds Of Appeal :- “1) The Order Of The Ld. Cit(A) Is Contrary To Law & To The Facts & Circumstances Of The Case. 2) The Ld. Cit(A) Has Erred In Deleting The Disallowance Made U/S 40A(2)(B) Of The Act On Account Of Administrative Service

disallowance invoking the provisions of section 40A(2)(b) of the Act, directed the Assessing Officer to delete the 4 addition

SHREE CHHATRAPATI SHAHU SSK LTD,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, , KOLHAPUR

In the result, all the appeals of assessee are allowed for statistical purposes

disallowed under section 40A(2)(b) of the Act, despite the fact that profit was one of the components in the price