KUMAR PROPERTIES AND REAL ESTATE PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 14, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

section 14A of the Act read with Rule 8D of the Rules, made disallowance of Rs.34,51,842/-. We find before the Ld. Addl. / JCIT(A) the assessee has submitted a computation according to which such disallowance comes to Rs.7,95

TATA TECHNOLOGIES LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, both the appeals of assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

95,01,231/-. Since the assessee had already disallowed sum of ₹ 39,32,077/-, the Assessing Officer made balance disallowance at ₹ 1,55,69,154/-. 14. The assessee is in appeal against aforesaid disallowance made under section

TATA TECHNOLOGIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, both the appeals of assessee are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.168 & 1708/Pun/2018 यििाारण वषा / Assessment Years : 2013-14 & 2014-15

95,01,231/-. Since the assessee had already disallowed sum of ₹ 39,32,077/-, the Assessing Officer made balance disallowance at ₹ 1,55,69,154/-. 14. The assessee is in appeal against aforesaid disallowance made under section

WOCKHARDT LIMITED,,AURANGABAD vs. ASSISTAMT COMMISSIONER OF INCOME TAX, CIRCLE -3,, AURANGABAD

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

section 35(2AB) of Rs.65,55,77,068/-, disallowance of Freebies to Doctors of Rs.1,19,82,100/-, disallowance u/s CO No.43/PUN/2019 14A of Rs.78,87,413/- and disallowance of Provision for BDDR of Rs.1,56,33,232/-. Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order held that a transaction of sale of FDFS

FAURECIA INTERIOR SYSTEMS INDIA P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

disallowance made under section 14 A of the Act.” 5. We shall now take up the discussion on the facts of the assessee. Briefly stated relevant facts include that assessee is a company and is engaged in the business of CAD/CAE services for automotive services. Assessee is a Joint Venture incorporated in the year, 2004. Tata Auto Comp Systems

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

disallowance on account of Tax and duties namely Profession Tax of INR 2,68,200, Employers Contribution to Provident Fund of INR 43,55,286, Employers Contribution to ESIC of INR 1,35,555 and Bonus of INR 5,07,95,670 made under the intimation order under section

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

disallowance on account of Tax and duties namely Profession Tax of INR 2,68,200, Employers Contribution to Provident Fund of INR 43,55,286, Employers Contribution to ESIC of INR 1,35,555 and Bonus of INR 5,07,95,670 made under the intimation order under section

FCA INDIA AUTOMOBILES PRIVATE LIMITED (SURVIVING ENTITY AFTER THE MERGER OF PCA MOTORS PVT LTD),PUNE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE

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

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

95,576 4. The above disallowances are reflected in line-item no.23 in Schedule BP under the heading "Any other item or items of addition under section

EATON TECHNOLOGIES PRIVATE LIMITED,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

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

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

disallowance. 07. Failure on the part of the FAO in taking into consideration the above facts and in making necessary disallowance/addition (as discussed in preceding Paras) has rendered the assessment order dated 26/02/2022 erroneous in so far as it is prejudicial to the interest of the revenue. This has resulted in under assessment of income to the tune

TATA TECHNOLOGIES LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.2054/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Tata Technologies Limited, The Acit, Circle-7, Pune. Plot No.25, Phase I, Rajiv Vs Gandhi Infotech Park, Hinjawadi, Pune – 411057. Pan: Aaactg 3092 N Appellant/ Assessee Respondent / Revenue Assessee By Shri Dhanesh Bafana & Smt.Chandni Shah – Ar Revenue By Shri Shivraj B. Moray - Dr Date Of Hearing 01/08/2022 Date Of Pronouncement 18/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Assistant Commissioner Of Income Tax Circle-7, Pune Dated 30.10.2019 For The A.Y. 2015-16 U/S 143(3)Rws 144C(13) Of The Income Tax Act. The Appellant Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Ao, Following The Directions Of The Ld. Drp, Erred In Confirming The Action Of The Ld. Tpo In Rejecting The Alp Computation Undertaken By The Appellant For Benchmarking The International Transaction Pertaining To Payment Of Commission, Thereby Making A Tp Adjustment Of Rs.5,79,53,349 In The Software Distribution Segment.

Section 14A of the Act by applying Rule 8D should be deleted as the Appellant has suo-moto disallowed expenses of Rs 35,95

BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

95,544/- on account of disallowance of claim of exemption of profit on sale/redemption of investment. 3. The Ld. Commissioner of Income-tax(Appeals) erred on the facts and in the circumstances of the case and in law in deleting the disallowance u/s 14A of the Income tax Act 1961, amounting Rs 4,45,94,697/-. 4. The Ld. Commissioner

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,, PUNE

95,544/- on account of disallowance of claim of exemption of profit on sale/redemption of investment. 3. The Ld. Commissioner of Income-tax(Appeals) erred on the facts and in the circumstances of the case and in law in deleting the disallowance u/s 14A of the Income tax Act 1961, amounting Rs 4,45,94,697/-. 4. The Ld. Commissioner

JCIT (OSD), CIRCLE 14, PUNE vs. KUMAR URBAN DEVELOPMENT PRIVATE LIMITED, PUNE

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

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

section 14A cannot be made. This is purely a legal issue requiring no verification of facts and, therefore, the ld. CIT(A) rightly allowed the claim of the respondent-assessee that no disallowance u/s 14A is warranted in the absence of any exempt income. Mere fact that the respondent-assessee himself had offered suo moto disallowance does not alter

JCIT (OSD), CIRCLE 14, PUNE vs. KUMAR URBAN DEVELOPMENT PRIVATE LIMITED, PUNE

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

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

section 14A cannot be made. This is purely a legal issue requiring no verification of facts and, therefore, the ld. CIT(A) rightly allowed the claim of the respondent-assessee that no disallowance u/s 14A is warranted in the absence of any exempt income. Mere fact that the respondent-assessee himself had offered suo moto disallowance does not alter

JCIT (OSD), CIRCLE 14, PUNE vs. KUMAR BUILDER MUMBAI REALTY PRIVATE LIMITED, PUNE

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

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

section 14A cannot be made. This is purely a legal issue requiring no verification of facts and, therefore, the ld. CIT(A) rightly allowed the claim of the respondent-assessee that no disallowance u/s 14A is warranted in the absence of any exempt income. Mere fact that the respondent-assessee himself had offered suo moto disallowance does not alter

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 the claim of Rs.44,95,264/- under section 80IA. This action being not in accordance with the law it is prayed

MS RAJMAL LAKHICHAND,JALGAON vs. DCIT, JALGAON

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 M/S Rajmal Lakhichand Vs. Dcit, Jalgaon 169, Balaji Peth, Jalgaon – 425001 Pan: Aacfr8609L (Appellant) (Respondent) Assessee By : Shri Nikhil Pathak Department By : Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 29-01-2025 Date Of Pronouncement : 11-04-2025 O R D E R

disallowed interest of Rs.2,95,58,034/- u/s 36(1)(iii) of the Act on the ground that the assessee has diverted the interest bearing funds to M/s. Ashoka Builders and Developers and Ashoka Engineering Co. without charging any interest. We find the Ld. CIT(A) / NFAC upheld the action of the Assessing Officer. It is the submission

SATISH S. BANSAL,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed for statistical purpose in the terms aforesaid

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

section 40(a)(ia) the concept of disallowance of prior period expenditure will not apply. The assessee is eligible to claim expenditure in the year of payment of TDS on such expenditure/payments. However, the fact whether the assessee has complied with TDS provision has not been verified by the authorities below as the expenditure has been disallowed at the threshold