GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

property and bring it to\nassessment. It is not merely an information of undisclosed income\nbut also to seize money, bullion etc. representing the undisclosed\nincome and to retain them for the purposes of realization of taxes,\npenalties etc. Search and seizure is a serious invasion in the privacy\nof the person. Section 132 which is a complete code

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

property and bring it to\nassessment. It is not merely an information of undisclosed income\nbut also to seize money, bullion etc. representing the undisclosed\nincome and to retain them for the purposes of realization of taxes,\npenalties etc. Search and seizure is a serious invasion in the privacy\nof the person. Section 132 which is a complete code

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly\nallowed and the only appeal filed by the Revenue is dismissed

property and bring it to\nassessment. It is not merely an information of undisclosed income\nbut also to seize money, bullion etc. representing the undisclosed\nincome and to retain them for the purposes of realization of taxes,\npenalties etc. Search and seizure is a serious invasion in the privacy\nof the person. Section 132 which is a complete code

DCIT, CENTRAL CIRCLE- 1(3), PUNE, INCOME TAX, PUNE vs. GARWARE TECHNICAL FIBRES LIMITED, MAHARASHTRA

In the result, all the eight appeals filed by the assessee are partly\nallowed and the only appeal filed by the Revenue is dismissed

property and bring it to\nassessment. It is not merely an information of undisclosed income\nbut also to seize money, bullion etc. representing the undisclosed\nincome and to retain them for the purposes of realization of taxes,\npenalties etc. Search and seizure is a serious invasion in the privacy\nof the person. Section 132 which is a complete code

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

housing for the workers, providing scholarships to the wards of the workers, providing full fledge Hospitalisation facility and free medical treatment to the workers etc. The mathadi boards do not carry on any activity for profit. The primary object is to protect the poor manual workers from exploitation by ensuring full wages, labour law benefits, ensuring full utilization of work

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

house R & D activities. The Assessing Officer asked the assessee to furnish the details of capital and revenue expenditure incurred for R&D purposes along with the report given by the DSIR in form No.3CL as required under Rule 6(7A) of the IT Rules. The assessee submitted necessary documents such as approval granted by the DSIR in Form

R G DEVELOPERS,PUNE vs. COMMISSIONER INCOME TAX OFFICER, CIRCLE 7,PUNE, PUNE

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

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

section 40A(3). 3. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.3,42,178/- on ad hoc basis, being 50% of expenses of Rs.6,84,355/- which were incurred towards purchases. 4. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.6,36,480/- on ad hoc basis, being

R G DEVELOPERS,PUNE vs. COMMISSIONER INCOME TAX OFFICER, CIRCLE 7,PUNE, PUNE

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

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

section 40A(3). 3. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.3,42,178/- on ad hoc basis, being 50% of expenses of Rs.6,84,355/- which were incurred towards purchases. 4. The Ld. AO erred in (CIT-A erred in confirming) the addition of Rs.6,36,480/- on ad hoc basis, being

SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Housing Finance Limited has offered the interest income in its return of income filed. Further, the case law quoted by the assessee relates to non-deduction of TDS on account of failure on the part of builder to hand over the possession of the property to the buyers. The FAO has failed to establish the nature of the compensation paid

NIPRO INDIA CORPORATION P LTD ,SATARA vs. PR COMMISSIONER OF INCOME TAX -3, PUNE

In the result, the appeal of assessee is partly allowed

Bench: Shri S.S. Viswanethra Ravi & Dr. Dipak P. Ripote

property taken on lease, name, address and PAN of lessee, amount of lease rent paid, closing balance at the end of the year if any, TDS done and rate of TDS and whether party is covered u/s. 40A(2)(b) of the Act. In reply to the said notice u/s. 142(1) of the Act, the assessee explained, vide submissions