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

b) Disallowance of EDP (Electronic Data Processing) expenses of Rs.42,49,840/-. (c) Disallowance on Foreign Travelling Expenses – Employees of Rs.22,31,668/-. (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

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s.40A(2)(b) on account of payment on rent in excess made to M.N. Navale (Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3) of the Income Tax Act, 1961 are not attracted

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s.40A(2)(b) on account of payment on rent in excess made to M.N. Navale (Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3) of the Income Tax Act, 1961 are not attracted

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s.40A(2)(b) on account of payment on rent in excess made to M.N. Navale (Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3) of the Income Tax Act, 1961 are not attracted

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s.40A(2)(b) on account of payment on rent in excess made to M.N. Navale (Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3) of the Income Tax Act, 1961 are not attracted

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s.40A(2)(b) on account of payment on rent in excess made to M.N. Navale (Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3) of the Income Tax Act, 1961 are not attracted

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

disallowance made u/s.40A(2)(b) on account of payment on rent in excess made to M.N. Navale (Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3) of the Income Tax Act, 1961 are not attracted

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

1), End User License was granted by Dakota Software Corporation under and subject to Master Agreement, as referred in the paras above and statement of work between Dakota Software Corporation and any other legal entity which was licensing access and use of software and instruction to access or use software. Then under clause 2.1 it is provided the access

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

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

41,25,06,638 - Rs.1,39,38,45,890) after adjusting the incremental liability that may arise on disallowing health and education Cess. He, therefore, submitted that there is no basis for holding that the assessee has under-reported its income or done any act without good faith and due diligence and hence the provisions of section 270A

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

41, MIDC, Ambad, Bangalore Nashik 422 010 Maharashtra PAN : AAKCS1177K Appellant Respondent ITA Nos.535 and 536/PUN/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Vitthal Ashok Ugale, Vs. ADIT, CPC, Ugale Mala, Gangavesh, Bangalore Naygaon Road, Sinnar Nashik – 422 103 Maharashtra PAN AAKPU2285M Appellant Respondent 4 EPF Group "नधा"रण वष" / Assessment Year : 2019-20 Nitin Rambhau Pawar

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

41, MIDC, Ambad, Bangalore Nashik 422 010 Maharashtra PAN : AAKCS1177K Appellant Respondent ITA Nos.535 and 536/PUN/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Vitthal Ashok Ugale, Vs. ADIT, CPC, Ugale Mala, Gangavesh, Bangalore Naygaon Road, Sinnar Nashik – 422 103 Maharashtra PAN AAKPU2285M Appellant Respondent 4 EPF Group "नधा"रण वष" / Assessment Year : 2019-20 Nitin Rambhau Pawar

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

41, MIDC, Ambad, Bangalore Nashik 422 010 Maharashtra PAN : AAKCS1177K Appellant Respondent ITA Nos.535 and 536/PUN/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Vitthal Ashok Ugale, Vs. ADIT, CPC, Ugale Mala, Gangavesh, Bangalore Naygaon Road, Sinnar Nashik – 422 103 Maharashtra PAN AAKPU2285M Appellant Respondent 4 EPF Group "नधा"रण वष" / Assessment Year : 2019-20 Nitin Rambhau Pawar

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

41, MIDC, Ambad, Bangalore Nashik 422 010 Maharashtra PAN : AAKCS1177K Appellant Respondent ITA Nos.535 and 536/PUN/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Vitthal Ashok Ugale, Vs. ADIT, CPC, Ugale Mala, Gangavesh, Bangalore Naygaon Road, Sinnar Nashik – 422 103 Maharashtra PAN AAKPU2285M Appellant Respondent 4 EPF Group "नधा"रण वष" / Assessment Year : 2019-20 Nitin Rambhau Pawar

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

41, MIDC, Ambad, Bangalore Nashik 422 010 Maharashtra PAN : AAKCS1177K Appellant Respondent ITA Nos.535 and 536/PUN/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Vitthal Ashok Ugale, Vs. ADIT, CPC, Ugale Mala, Gangavesh, Bangalore Naygaon Road, Sinnar Nashik – 422 103 Maharashtra PAN AAKPU2285M Appellant Respondent 4 EPF Group "नधा"रण वष" / Assessment Year : 2019-20 Nitin Rambhau Pawar