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3,258 results for “disallowance”+ Section 9clear

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Key Topics

Section 14A93Section 143(3)66Disallowance64Addition to Income60Section 80P(2)(a)54Section 80P(2)(d)53Deduction48Section 143(1)44Section 80P44Section 11

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

ITA 590/PUN/2018[2014-15]Status: DisposedITAT Pune06 Dec 2022AY 2014-15

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

Disallowance under section 10AA of the Act: 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction claimed under section 10AA of the Act by INR 1,95,31,01,681 by invoking the provisions of section 10AA(9

Showing 1–20 of 3,258 · Page 1 of 163

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Section 143(2)24
Exemption19

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX-1,, PUNE

ITA 902/PUN/2018[2011-12]Status: DisposedITAT Pune06 Dec 2022AY 2011-12

Bench: Shri S.S.Godara & G.D.Padmahshaliआयकरअपीलसं. / Ita No.590/Pun/2018 िनधा"रण वष" / Assessment Year: 2014-15 Eaton Technologies Private Limited, Dcit, Circle-1(2), Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.902/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Eaton Technologies Private Limited, Pr.Cit-1, Cluster C, Wing 1, Eon Free Zone, Vs Pune Plot No.1, Sr.No.77, Midc Kharadi Knowledge Park, Kharadi, Pune 411 014 Pan : Aabce4323Q Appellant/ Assessee Respondent /Revenue

Section 10ASection 143(3)Section 14ASection 40Section 80I

Disallowance under section 10AA of the Act: 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction claimed under section 10AA of the Act by INR 1,95,31,01,681 by invoking the provisions of section 10AA(9

EATON TECHNOLOGIES PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

Appeal is partly allowed in above terms

ITA 3075/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri S. S. Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3075/Pun/2017 ननधधारण वषा / Assessment Year : 2013-14 Eaton Technologies Pvt. Ltd. Cluster C, Wing 1, Eon Free Zone, Plot No.1, Sr. No.77, Midc Kharadi Knowledge Park, Kharadi ,Pune- 411 014. .......अपऩलधथी / Appellant Pan : Aabce4323Q बनधम / V/S. ……प्रत्यथी / Respondent Dcit, Circle-1(2), Pune Assessee By : Shri Vishal Karla Revenue By : Shri S. P. Walimbe

For Appellant: Shri Vishal KarlaFor Respondent: Shri S. P. Walimbe
Section 10ASection 143(3)Section 144C(8)Section 40Section 80ISection 92C

Disallowance under section 10AA of the Act : 2. That on the facts and circumstances of the case and in law, the AO, erred in reducing the deduction under section 10AA of the Act by INR 1,66,90,42,654 by invoking the provisions of section 10AA(9

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

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

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

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

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

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

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

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

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

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

section 9(1)(vi) of the Act or Article 12 of the DTAA. Article 12 of DTAA with USA stipulates and defines what is royalty and fees for technical services. The term ‘royalty’ as per clause 3 of Article 12 means payment of any kind received as consideration for the use of, or the right to use, any copyright

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

ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

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

For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)

disallowance of deduction of Health & education cess u/s 37 of the Act was considered under reported is in consequence of misreporting of income under section 270A(2) rws 270(9

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

ITA 43/PUN/2021[2016-17]Status: DisposedITAT Pune07 Jul 2022AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

disallowance made by the AO u/s 40(a)(i) Income-tax Act, 1961 on the ground that Assessee had made payment to non-resident for acquiring software which amounts to royalty and hence falls within the purview of section royalty and hence falls within the purview of section 9

DEPUTY COMMISSIONER OF INCOME TAX CIR 1(1), PUNE vs. EATON TECHNOLOGIES PVT. LTD.,, PUNE

Appeals are partly allowed for statistical purpose in above terms

ITA 42/PUN/2021[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.42 & 43/Pun/2021 िनधा"रणवष" / Assessment Years : 2015-16 & 16-17 Dcit, Circle-1(1), Pune. M/S.Eaton Technologies Pvt. Ltd., Vs Cluster C Wing-1, Eon Zone, Midc Kharadi, Knowledge Park, Plot No.1, Survey No.77, Kharadi, Pune – 411014. Pan: Aabce 4323 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Vishal Kalra & Shri Ss Tomar -Ar Revenue By Shri Sunil Kumar – Cit(Dr) Date Of Hearing 24/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S Twin Appeals For The Assessment Years 2015- 16 & 2016-17 Arise Against The Cit(A)-13, Pune’S Separate Orders; Both Dated 29.05.2020, Passed In Case No.Pn/Cit(A)-13/Dcit, Circle-1(2), Pune/10142/2019-20/02, Pn/Cit(A)-13/Dcit, Circle- 1(2), Pune/10142/2019-20/03 Respectively, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 10Section 10ASection 143(3)Section 14ASection 40Section 80ISection 9(1)(vi)

disallowance made by the AO u/s 40(a)(i) Income-tax Act, 1961 on the ground that Assessee had made payment to non-resident for acquiring software which amounts to royalty and hence falls within the purview of section royalty and hence falls within the purview of section 9

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

ITA 828/PUN/2016[2011-12]Status: DisposedITAT Pune24 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT
Section 143(3)Section 40Section 9(1)(vi)

disallowance of payment made towards web hosting charges to Amazon Web Services LLC (USA) (hereinafter referred to as „AWS‟) by invoking provisions of section 40(a)(i) of the Act on the analogy that payment was in the nature of royalty as per newly inserted Explanation-2 to section 9

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

ITA 1204/PUN/2016[2010-11]Status: DisposedITAT Pune24 Oct 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT
Section 143(3)Section 40Section 9(1)(vi)

disallowance of payment made towards web hosting charges to Amazon Web Services LLC (USA) (hereinafter referred to as „AWS‟) by invoking provisions of section 40(a)(i) of the Act on the analogy that payment was in the nature of royalty as per newly inserted Explanation-2 to section 9

M/S. T - 3 ENERGY SERVICES INDIA PVT. LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

9 of the Act with retrospective effect by the Finance Act, 2012, the payments were explicitly covered under the term ‘royalty’. Since the assessee had failed to deduct tax at source, the amount was not to be allowed as expenditure in view of the provisions of section 40(a)(i) of the Act. The Assessing Officer disallowed

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

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

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

section 36(1)(va)’, it is an apparent indication of the disallowance of expenditure u/s 36(1)(va) in the audit report in a case 9

M/S. A B KNOWLEDGE SYSTEMS,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is partly allowed

ITA 894/PUN/2016[2012-13]Status: DisposedITAT Pune11 Feb 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.894/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 M/S. Ab Knowledge Systems, 406, Lunkad Sky Station, Viman Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aarfa5025E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 7(3), Pune

For Appellant: Shri Sunil PathakFor Respondent: Shri Sanjeev Ghei
Section 10ASection 143(3)Section 144Section 145(3)Section 80Section 80I

9) of the Act was also held to be clearly applicable as the assessee was providing designing, consultancy to both the units. The CIT(A) also rejected the plea of assessee that no discrepancy was found enabling the Assessing Officer to apply provisions of section 145(3) of the Act. The CIT(A) also upheld the order of Assessing Officer

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 432/PUN/2016[2009-10]Status: DisposedITAT Pune12 Feb 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

Disallowances Assessment years made by the Assessing Officer 2008-09 Rs.9,47,182/- 2009-10 Rs.1,25,463/- 2010-11 Rs.1,61,307/- 2011-12 Rs.11,37,422/- A.Ys.2008-09 to 2011-12 3. Aggrieved by the assessment orders passed u/s.143(3) r.w.s. 147, the assessee filed appeal for the respective assessment years before Commissioner of Income Tax (Appeals

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 434/PUN/2016[2011-12]Status: DisposedITAT Pune12 Feb 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

Disallowances Assessment years made by the Assessing Officer 2008-09 Rs.9,47,182/- 2009-10 Rs.1,25,463/- 2010-11 Rs.1,61,307/- 2011-12 Rs.11,37,422/- A.Ys.2008-09 to 2011-12 3. Aggrieved by the assessment orders passed u/s.143(3) r.w.s. 147, the assessee filed appeal for the respective assessment years before Commissioner of Income Tax (Appeals

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 431/PUN/2016[2008-09]Status: DisposedITAT Pune12 Feb 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

Disallowances Assessment years made by the Assessing Officer 2008-09 Rs.9,47,182/- 2009-10 Rs.1,25,463/- 2010-11 Rs.1,61,307/- 2011-12 Rs.11,37,422/- A.Ys.2008-09 to 2011-12 3. Aggrieved by the assessment orders passed u/s.143(3) r.w.s. 147, the assessee filed appeal for the respective assessment years before Commissioner of Income Tax (Appeals

INDIASOFT TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, the appeals of assessee for assessment years 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purposes

ITA 433/PUN/2016[2010-11]Status: DisposedITAT Pune12 Feb 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 431 To 434/Pun/2016 "नधा"रण वष" / Assessment Years: 2008-09 To 2011-12

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 195Section 201(1)Section 9

Disallowances Assessment years made by the Assessing Officer 2008-09 Rs.9,47,182/- 2009-10 Rs.1,25,463/- 2010-11 Rs.1,61,307/- 2011-12 Rs.11,37,422/- A.Ys.2008-09 to 2011-12 3. Aggrieved by the assessment orders passed u/s.143(3) r.w.s. 147, the assessee filed appeal for the respective assessment years before Commissioner of Income Tax (Appeals

HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, the appeal in ITA No

ITA 2403/PUN/2017[2012-13]Status: HeardITAT Pune28 Sept 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

For Respondent: Shri Rajeev Kumar
Section 10ASection 10BSection 10B(7)Section 143(3)Section 14ASection 92C

section 14 and thus, ld. AR submits 6 that the AO was not justified in making further disallowance u/s 14A in the absence of recording any satisfaction u/s 14A(2) of the Act. 9