INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

House, Tilak Road, Pune – 411002 PAN : AAATI2653M (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 14-07-2025 Date of pronouncement : 31-07-2025 O R D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated

JAYNT VASUDEO ARADHYE,SOLAPUR vs. DCIT, CIRCLE-1, SOLAPUR, SOLAPUR

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.683/Pun/2024 िनधा"रण वष" / Assessment Year: 2022-23 Jaynt Vasudeo Aradhye, Vs. Dcit, Circle-1, Solapur. Villa No.25, Indradhanu, Laxmi Peth, Vishnu Mill Compound, Solapur- 413001. Pan : Aappa8903M Appellant Respondent Assessee By : Shri Deepak Chintaman Gadgil Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 06.08.2024 : Date Of Pronouncement : 21.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.02.2024 Passed By Ld. Addl./Jcit(A)-1, Coimbatore For The Assessment Year 2022-23 2. The Appellant Has Raised The Following Grounds Of Appeal :- “I. The Cpc Was Not Correct Both Factually & Legally In Not Considering The Claim Of Brought Forwarded Short Term Capital Loss Of Rs 27,78,028/-. 11. Section 143(1) As It Stands On The Statute Books As On Today, Does Not Permit Either Cpc Or The Ao To Make Such Adjustments As They Are Beyond The Scope Of The Said Section.

house property” with any other head of income: (iii) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1

ASST COMMISSIONER OF INCOME TAX , PANVEL vs. EPYGEN BIOTECH PRIVATE LIMITED, NAVI MUMBAI

In the result, appeal of the Revenue is allowed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

house R&D was recognized by the DSIR and that the expenditure claimed was for acquiring lab equipment and machinery needed for the R&D facility. The appellant also argued that research and development are integral to their business and that they had already generated income from the sale of product dossiers, recorded under "Other Income." Considering the nature

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Borad

House, Tilak Road, Maharashtra PAN : AAATI2653M Appellant Respondent Assessee by : Shri Nikhil S. Pathak Shri Dayanand Jawalikar Revenue by : Date of hearing : 10.06.2025 Date of pronouncement : 16.06.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertaining to the assessment year 2021-22 is directed against the order dated 28.02.2025 of Addl/JCIT(A)-5, Delhi

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

32,75,000\n10.1 Thus, it is an admitted position that Assessee has invested\nRs.32,75,000/- with Prabodh Artha Sanchay, which is a related party\nas defined in section 13 and earned Interest Income.\n11. Section 11 of the Act and Section 13 of the Act, are\nreproduced here as under :\nIncome from property held for charitable or religious

SMT. SUNITA G. DESAI,,RATNAGIRI vs. INCOME-TAX OFFICER, WARD - 1,, RATNAGIRI

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

Bench: Shri Satbeer Singh Godara, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.2761/Pun/2017 िनधा"रणवष" / Assessment Year : 2009-10 Smt.Sunitag.Desai, The Income Tax Officer, Master Plaza, Jakadevi, Vs Ward-1, Ratnagiri. Khalgaon, Ratnagiri. Pan: Abopd 2868 A Appellant/ Revenue Respondent/ Assessee Assessee By Shri Kishor B Phadke – Ar Revenue By Shri S P Walimbe - Dr Date Of Hearing 21/04/2022 Date Of Pronouncement 16/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Kolhapur Dated 01.09.2017 For The Assessment Year 2009-10. The Assessee Raised The Following Grounds Of Appeal: “1. The Learned Cit(A)-2, Kolhapur Erred In Law & On Facts In Upholding The Action Of The Learned Ito, Ward-1, Ratnagiri (Hereinafter Referred To As The Learned Ao) In Assessing Total Income Of Appellant At Rs, 50,34,254/- Instead Of Returned Income Of Rs. 4,05,200/-. 2. The Learned Cit(A)-2, Kolhapur Erred In Law & On Facts In Sustaining The Additionof Rs.33,79,054/- Made By The Learned Ao U/S 69C Of The Ita, 1961 For The Bogus Purchases From M/S. Adijin Enterprises & M/S. Hiten Enterprises; Without Appreciating That, No Any Enquiries Were Carried Out By The L-T Authorities In This Regard. 3. The Learned Cit(A)-2, Kolhapur & The Learned Ao Erred In Law & On Facts In Not Appreciating That, The Said Bogus Purchases Of Rs. 33,79,054/- Were, Intact, Capitalized To Plant & Machinery & Depreciation Of Only Rs. 5,06,958/- (I.E. 15% Of Rs. 33,79,054/-) Was Claimed As A Deduction By Appellant During Ay 2009-10. The Learned

house property of Rs.(-1,50,000), Profit from Vijayent Crusher of Rs.5,64,850/-. The case was selected for scrutiny. Assessment order was passed on 31.3.2015 u/s 143(3) rws147 of the Act. The Assessing Officer (AO) had received certain information regarding hawala purchases from Investigation wing of the department. The Investigation wing had received list of hawala dealers