KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

73,04,360/-. It also filed Form 10CCB and Form 10DA along with the revised ROI on 31.03.2019. The return was processed by the Centralized Processing Center (“CPC”) u/s 143(1) of the Income Tax Act, 1961 (the “Act”) vide intimation order dated 04.11.2019 at total income at Rs.11,63,23,680/- and determining a refund of Rs.18

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

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

73,04,360/-. It also filed Form 10CCB and Form 10DA along with the revised ROI on 31.03.2019. The return was processed by the Centralized Processing Center (“CPC”) u/s 143(1) of the Income Tax Act, 1961 (the “Act”) vide intimation order dated 04.11.2019 at total income at Rs.11,63,23,680/- and determining a refund of Rs.18

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating

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

disallowance u/s.14A of the Act for the\nyear under consideration.\n\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

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

disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed\nthe action of the Assessing Officer placing reliance on the\njudgment of Hon'ble Apex Court in the case of Checkmate\nServices Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as\nthe issue raised by the assessee against the addition made by\nld. AO treating

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

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

disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed\nthe action of the Assessing Officer placing reliance on the\njudgment of Hon'ble Apex Court in the case of Checkmate\nServices Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as\nthe issue raised by the assessee against the addition made by\nld. AO treating

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD 6(1), PUNE

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

disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed\nthe action of the Assessing Officer placing reliance on the\njudgment of Hon'ble Apex Court in the case of Checkmate\nServices Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as\nthe issue raised by the assessee against the addition made by\nld. AO treating

SUN INFRASTRUCTURES PRIVATE LIMITED,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

In the result, the appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

disallowed the same by holding as under- "It would be pertinent to mention here that the above assessed loss of Rs.73,24,3051- is inclusive of Depreciation loss of Rs. 12,69,0741-. Further, under the circumstances that the return of income was not filed within the stipulated time limit as detailed in section 139(1) of the Act, only

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

73,000/- towards provision of additional amenities. A very important aspect is that, additionally, independently, he also disclosed Rs. 1,07,85,000/-, being 30% of the total sale consideration on account of profit of 12 rowhouses, over and above the agreement values. As such, these two disclosures were independent to each other and there for distinct items of disclosure

REXEL INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

In the result, appeal of the assessee is partly allowed for statistical\npurposes

disallowance of the claim of\ndepreciation on goodwill arising to the assessee pursuant to the\namalgamation of YAPL and ADEPL with the assessee is concerned, we find\nthat the impugned issue is covered in favour of the assessee by catena of\ndecisions of various judicial forums including the Jurisdictional Bombay\nHigh Court as well as Jurisdictional Mumbai and Pune ITAT

M/S GERA DEVELOPMENTS PVT. LTD,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

73,320 declared in the return of income for A.Y. 2020-21 filed on 13.02.2021 which has been subsequently revised on 30.03.2021 disclosing total income at ₹1,81,42,02,980. Case selected for scrutiny through CASS followed by validly serving statutory notices u/s.143(2) and 142(1) of the Act. The assessee submitted the information as called

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

1,20,58,298 | 13,35,65,182 |\n| Expenses Debited to P&L A/c. (Sub-total C) | 3,41,34,804 | 74,95,427 | 2,66,39,378 | 3,41,34,804 |\n| Grand Total | 15,07,38,534 | 9,61,80,237 | 5,45,58,297 | 26,73,42,263 |\n\n5. It can be seen from

AMJ LAND HOLDINGS LTD.,PUNE vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Amj Land Holdings Limited Asst. Director Of Income Tax, Vs. Thergaon, Pune – 411033 Cpc, Bengaluru Pan: Aabcp0310Q (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

73,924/- with a tax payable thereon at Rs.1,12,62,748/-. While processing the return, the CPC disallowed an amount of Rs.64,469/- out of Rs.2,28,590/- against the payment of employees’ contribution towards provident fund. Similarly, 2 the CPC disallowed an amount of Rs.1,64,120/- out of Rs.2,28,590/- against the payment of employees contribution

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

73,42,263/-. Against such a claim of the assessee, the AO disallowed a sum of Rs.8.86 crore, being, the weighted part of sub-totals (A) and (B) of the expenditure incurred outside India, thereby allowing a single unweighted deduction of such costs incurred outside CO No.12/PUN/2024 India. The ld. CIT(A) further disallowed even the one time