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

9 ITA Nos.2392 & 2455/PUN/2024, AY 2018-19 3.1 Similarly, the Ld. CIT(A) dismissed the appeal of the assessee against section 154 order, by observing as under: “Ground 01: In this ground of appeal the appellant objected the addition made by the Assessing Officer (CPC) is Rs. 5.80,64,205/- towards disallowance of 801A

M/S. HONEYWELL AUTOMATION INDIA LIMITED,,PUNE vs. ACIT, CIRCLE-7, PUNE

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

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita No. 359/Pun/2013 िनधा#रण वष# / Assessment Year : 2008-09

801A were invoked and the deduction was restricted to the aggregate margins earned by the comparable entities.' 6. The above contentions of the AO were confirmed by the Ld. CIT(A) during the proceedings for AY 2007-08 wherein it was held that the key factors required for the AO to invoke its powers u/s.10A r.w s. 80IA are 'close

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD., (FORMERLY IGATE GLOBAL SOLUTIONS LTD.,),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

801A(10) when in fact the assessee has earned substantial excessive profits as discussed in Assessment Order. 5. The DRP has erred in directing the Assessing Officer to delete disallowance u/s FBT paid in Australia not treating it as income tax. 6. The Hon'ble DRP erred in allowing assessee's claim u/s 40a(i) in respect of disallowance made

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. IGATE COMPUTER SYSTEM LTD.,, PUNE

In the result, the appeal of assessee is partly allowed and appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.74/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Capgemini Technology Services India Ltd., (In The Matter Of Erstwhile Igate Computer Systems Ltd. Formerly Known As Patni Computer Systems Ltd. & Since Amalgamated With Igate Global Solutions Ltd. & Now Name Changed To Capgemini Technology Services India Ltd.) Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc-Sez, Village Man, Taluka Mulshi, अऩीऱाथी/Appellant Hinjewadi, Pune – 411057 …. Pan:Aabcp6219N Vs. The Dy. Commissioner Of Income Tax …. प्रत्यथी / Respondent Circle 11, Pune आयकर अपीऱ सं. / Ita No.299/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

801A(10) when in fact the assessee has earned substantial excessive profits as discussed in Assessment Order. 5. The DRP has erred in directing the Assessing Officer to delete disallowance u/s FBT paid in Australia not treating it as income tax. 6. The Hon'ble DRP erred in allowing assessee's claim u/s 40a(i) in respect of disallowance made

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -4 , PUNE vs. M/S PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

section 14A of the Act lays down the mechanism for determining such amount of expenditure incurred in relation to exempt income in accordance with method as prescribed under Rule 8D of I T. Rules, 1962. 4. On the facts and circumstances of the case, the Ld. CIT(Appeals) has erred in deleting the disallowance u/s.10AA(9) r.w.s. 801A

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -1 , PUNE vs. M/S PERSISTENT SYSTEMS LIMITED , PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

section 14A of the Act lays down the mechanism for determining such amount of expenditure incurred in relation to exempt income in accordance with method as prescribed under Rule 8D of I T. Rules, 1962. 4. On the facts and circumstances of the case, the Ld. CIT(Appeals) has erred in deleting the disallowance u/s.10AA(9) r.w.s. 801A

ASSTT COMMISSIONER OF INCOME TAX , CIRCLE -1, PUNE vs. M/S PERSISTENT SYSTEMS LIMITED, PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 497, 498 & 499/Pun/2020 धनधाारण वषा / Assessment Years: 2014-15, 2015-16 & 2016-17 The Assistant Commissioner Of Income Tax, Circle-4, Pune. .......अपीलाथी / Appellant बनाम / V/S.

section 14A of the Act lays down the mechanism for determining such amount of expenditure incurred in relation to exempt income in accordance with method as prescribed under Rule 8D of I T. Rules, 1962. 4. On the facts and circumstances of the case, the Ld. CIT(Appeals) has erred in deleting the disallowance u/s.10AA(9) r.w.s. 801A

ENTRATA INDIA PVT. LTD. ,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

9) read with section 801A(10) and re-computed the ordinary profits of the assessee company based on the arithmetic mean of the profits of comparable entities in the TP study. 5.3.1 However I feel that AO has to establish the arrangement before proceeding to disregard the profits declared by the assessee and determine the amount of profits which

DCIT CIRCLE 1(1), PUNE, SWARGATE vs. ENTRATA INDIA PVT. LTD, PUNE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.133/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Entrata India Pvt. Ltd., Vs. Dcit, Circle-1(1), Pune. International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent आयकर अपील सं. / Ita No.66/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dcit, Circle-1(1), Pune. Vs. Entrata India Pvt. Ltd., International Tech Park, Block-1, Wing-A, 14Th Floor, Kharadi, Pune- 411014. Pan : Aaacw7089A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 14.11.2024 : Date Of Pronouncement : 24.12.2024 आदेश / Order Per Vinay Bhamore, Jm: These Are The Cross Appeals Filed By The Assessee As Well As By The Revenue Are Directed Against The Order Dated 24.11.2023 Passed By Ld. Cit(A)-13, Pune [‘Cit(A)’] For The Assessment Year 2013-14. 2. First, We Shall Take Up The Appeal Of The Assessee In Ita No.133/Pun/2024 For Adjudication.

9) read with section 801A(10) and re-computed the ordinary profits of the assessee company based on the arithmetic mean of the profits of comparable entities in the TP study. 5.3.1 However I feel that AO has to establish the arrangement before proceeding to disregard the profits declared by the assessee and determine the amount of profits which

DESAI INFRA PROJECTS (I) PRIVATE LIMITED,PUNE vs. CIT(A), PUNE-11, PUNE

In the result, the appeal of the assessee stands

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

9 ITA.No.1852/PUN./2024 explanation (a)(ii) to section 143(1)(a) without appreciating that the said provision was not applicable to the facts of the present case and hence, the disallowance made of the deduction u/s 80IA(4)(i) may kindly be deleted. 6) The learned CIT(A) erred in not appreciating that the disallowance of deduction u/s 80IA

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

disallowed the claim of deduction u/s 80IA(4) of the Act. The Assessing Officer further held that as per provisions of section 80IA(5) of the Act, profits and gains from eligible business for the purpose of determining the quantum of deduction is required to be computed as if such eligible business is only the source of income

SHAH CONSTRUCTIO,SATARA vs. ACIT, CIRCLE-SATARA, SATARA

In the result appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.617/Pun/2024 धििाारण वषा / Assessment Year: 2022-23 Shah Construction, Vs Acit, Satara Parag, 286 2, Circle, Satara Budhwar Peth, Tal Karad, Dist Satara- 415110 Maharashtra Pan-Aaffs0461E Appellant Respondent

disallowing deduction claimed under 801A of chapter VIA of Rs. 67,25,250/- may please be deleted. 9. Appellant seeks, permission to add, alter, amend, modify, rectify, delete, withdraw the grounds of appeal and/or to take addition grounds as occasion may demand. 3. Sole grievance of the assessee is that deduction u/s 80IA has been denied for delay in filing

DCIT CIRCLE-1, NASHIK vs. JYOTI PAPER UDYOG LIMITED, NASHIK

In the result, appeal of the Revenue is dismissed

801A, 801B etc. Thus, it is observed that the payments made by the appellant to the four related parties u/s 40A(2), exceeding Rs.5 crore fell within the scope of Specified Domestic Transactions (SDT\") as defined under clause (i) of section 92BA as existing on the Statute Books during/for the relevant period. The transactions entered with the related parties

SHANKARLAL KUNDANMAL PARIK,KOLHAPUR vs. DCIT, CIRCLE 1, KOLHAPUR, KOLHAPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

801A of the Act, when processing the return under Section 143(1) of the Act.” 5. It is this order against which the assessee is in appeal before this Tribunal. 6. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. Addl./JCIT(A), Faridabad is 4 unjustified. Ld. AR submitted before

SHREENATH MHASKOBA SAKHAR KARKHANA LTD,PUNE vs. DCIT, CIRCLE-5, PUNE, PUNE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.305/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Shreenath Mhaskoba Sakhar Vs. Dcit, Circle-5, Pune. Karkhana Ltd., Survey No.12/2, 2Nd Floor, Meghdoot Building, Behind Bharat Petroleum Pump, Hadpasar, Pune- 411028. Pan : Aahcs3018G Appellant Respondent Assessee By : Shri B.D. Bhide Revenue By : Shri A. D. Kulkarni Date Of Hearing : 02.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.12.2024 Passed By Ld. Addl/Jcit(A)-7, Kolkata [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Being Aggrieved By An Order Passed U/Sec.250 By The Ld. Cit(A)- Nfac, Delhi (Hereinafter Referred For Short As The Ld. Cit(A)) Your

801A due to non e-filing of Form 10CCB along with return of income Rs.3,96,40,491/-. 5.2 The ground number 1 is prayer to condone delay in filing of appeal. Intimation u/s 143(1) was passed on 25.06.2020 and received by appellant on 29.06.2020. It was therefore required to file appeal on or before 29.07.2020. However

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1,, AURANGABAD vs. M/S. M.B. PATIL CONSTRUCTION LTD,, AURANGABAD

In the result, the cross appeal filed by the Revenue in ITA

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

section 801A of the I.T. Act, 1961. In this regard, it was submitted by Ld. AR that the assessee is a developer of infrastructure facility & has claimed deduction of Rs.2,73,36,424/- u/s 80IA of the IT Act. It was submitted by Ld. AR that one of the main reason for denying the benefit of deduction u/s 80IA

M/S. M.B.PATIL CONSTRUCTIONS LTD,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1,, AURANGABAD

In the result, the cross appeal filed by the Revenue in ITA

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

section 801A of the I.T. Act, 1961. In this regard, it was submitted by Ld. AR that the assessee is a developer of infrastructure facility & has claimed deduction of Rs.2,73,36,424/- u/s 80IA of the IT Act. It was submitted by Ld. AR that one of the main reason for denying the benefit of deduction u/s 80IA

T AND T INFRA LIMITED,PUNE vs. ASST.COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

801A(4)(b)(i) of the Act. 4. The learned CIT(A) while confirming the disallowance of deduction u/s 80IA(4) made by the AO has erred in holding that appellant company failed to prove that it had fulfilled the conditions as laid down in section 80IA(4) of the Act without giving any valid and logical reason as well

ASST. CIT, CIRCLE-6, PUNE vs. SAKAL PAPERS LIMITED,, PUNE

In the result, appeal of the Revenue in ITA No

Bench: Shri R.S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

disallowance of claim of Rs.44,95,264/- under section 80IA of the Act. 12. At the time of hearing, Ld. AR of the Assessee appraised the Bench that the issue is squarely covered by the assessee’s own case in ITA No.937/PUN/2008 for the assessment year 2005-06. A.Y.2006-07 13. On the other hand, Ld. D.R very fairly conceded