ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE vs. INA BEARINGS INDIA PRIVATE LIMITED,, PUNE

In the result, the appeal of the assessee is dismissed and that

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.148/Pun/2017 िनधा"रण वष" / Assessment Year : 2009-10

section 92C has clarified : “that the provisions of the second proviso shall also be applicable to all assessment or reassessment

INA BEARINGS INDIA PVT. LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, the appeal of the assessee is allowed to the

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.43/Pun/2017 िनधा"रण वष" / Assessment Year : 2010-11

section 92C has clarified : “that the provisions of the second proviso shall also be applicable to all assessment or reassessment

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. SECO TOOLS INDIA PVT. LTD.,, PUNE

In the result, the Cross Objections of assessee are allowed and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.812 & 813/Pun/2017 यििाारण वषा / Assessment Years : 2002-03 & 2003-04

reassessment proceedings initiated are invalid and void and hence be quashed. 3. The learned Departmental Representative for the Revenue fairly pointed out ‘yes’ that the issue raised in Cross Objections is against reopening of assessment under section 147 of the Act. 4. The learned Authorized Representative for the assessee took us through factual aspects of the case and pointed

DEPUTY DIRECTOR OF INCOME-TAX vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

92C(1) account assessee having regard to the arm's length price (Rs) (Rs) Clause 12(a) Clause 12(b) Clause 12(c) Clause 12(d) 1 Sandvik Asia Limited Receipt for IT 8,072,286 8,072,286 Refer Note 6 Mumbai – Pune support to Appendix D Road, Dapodi, services Pune - 411012 10. The Notes to this effect

DEPUTY DIRECTOR OF INCOME-TAX,, PUNE vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

92C(1) account assessee having regard to the arm's length price (Rs) (Rs) Clause 12(a) Clause 12(b) Clause 12(c) Clause 12(d) 1 Sandvik Asia Limited Receipt for IT 8,072,286 8,072,286 Refer Note 6 Mumbai – Pune support to Appendix D Road, Dapodi, services Pune - 411012 10. The Notes to this effect