ASSISTANT COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

house property‖, ―Capital gains‖ and ―Income from other sources‖], or a company or granting of loans and advances) consists in the purchase and sale of shares of other companies such company shall, for the purposes of this section, be deemed to be carrying on a speculation business to the extent to which the business consists of the purchase and sale

DEPUTY COMMISSSIONER OF INCOME TAX, CIRCLE -1,, AURANGABAD vs. ENDURANCE TECHNOLOGIES PVT. LTD,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

house property‖, ―Capital gains‖ and ―Income from other sources‖], or a company or granting of loans and advances) consists in the purchase and sale of shares of other companies such company shall, for the purposes of this section, be deemed to be carrying on a speculation business to the extent to which the business consists of the purchase and sale

DEPUTU COMMISSIONER OF INCOME-TAX vs. ENDURANCE TECHNOLOGIES PVT. LTD.,, AURANGABAD

Appeals are dismissed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No. 989/Pn/2015 ननधधारण वषा / Assessment Year : 2010-11

house property‖, ―Capital gains‖ and ―Income from other sources‖], or a company or granting of loans and advances) consists in the purchase and sale of shares of other companies such company shall, for the purposes of this section, be deemed to be carrying on a speculation business to the extent to which the business consists of the purchase and sale

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

256/- to Vishwakarma Global Edu Services P. Ltd on account of subscription to online learning platform out of which an amount of Rs.22,20,65,484/- is related to this year which amounts to Rs.96.20% of the total revenue from operations of the said concern. The profit margin shown by the said concern works out to 44.25% which is very

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

M/S. SAVA MEDICA LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal for the A

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14

House, 3rd Floor, 2(1), Pune Lawani Plaza, B-Wing, Plot No.57/58, Sakorenagar, Viman Nagar, Pune – 411007 PAN: AANCS8819F Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Sangram Gaikwad Date of hearing : 25-08-2021 Date of pronouncement : 30-08-2021 आदेश / ORDER PER R.S.SYAL, VP : These three appeals by the assessee are directed against the separate final

ASHWINI SAHAKARI RUNGNALAYA & RESEARCH CENTER,,SOLAPUR vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, PUNE

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

1 (SC) and in ‘Queens Educational Society Vs CIT’ ITAT-Pune Page 23 of 66 Ashwini Sahakari Rugnalaya & Research Centre reported in 372 ITR 699, ‘Thiagarajar Charities Vs ACIT’ 225 ITR 1010 (SC) wherein their Hon’ble Lordship have laid that, in determining the true nature of existence of an entity what is necessary to be considered is whether having

MRS. SUREKHA HANUMANTRAO PAWAR,PUNE vs. ITO, WARD 14(1), PUNE, PUNE

In the result, grounds of appeal raised by the Assessee are allowed for statistical purpose

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.225/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Mrs.Surekha Hanumantrao V The Income Tax Officer, Pawar, S. Ward-14(1), Pune. Sr.No.47, Sunita Nagar, Vadgaon Sheri, Pune - 411014. Maharashtra. Pan: Bhepp5383D Appellant/ Assessee Respondent / Revenue Assessee By Shri Digambar Surwase – Ar Revenue By Shri Ajitesh Kumar Meena – Addl.Cit(Dr) Date Of Hearing 10/06/2025 Date Of Pronouncement 11/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Y.2012-13 Dated 02.07.2024. 2. The Assessee Has Raised The Following Grounds Of Appeal :

section 250 of the Income Tax Act, 1961, for the A.Y.2012-13 dated 02.07.2024. 2. The Assessee has raised the following grounds of appeal : ITA No.225/PUN/2025 [A] “1. On facts and circumstances of case and in law, the learned CIT(A) (NFAC) erred in dismissing the appeal of appellant for non- prosecution. The appellant prays for just, proper and appropriate relief

VTP FOODS,PUNE vs. ITO WARD 7 (3), PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

House, Plot No 3, 4 and 5, Sr. Vs. No.34A/6, Behind Shakti Sports, Nagar Road, Wadgaonsheri, Pune – 411014 PAN: AACAV1580B (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 26-03-2025 Date of pronouncement : 30-04-2025 O R D E R PER R. K. PANDA, VP : This appeal