JOHN DEERE EQUIPMENT PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE
In the result, both the appeals of assessee are allowed as indicated above
ITA 1163/PUN/2017[2008-09]Status: DisposedITAT Pune26 Jun 2019AY 2008-09
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1163/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 John Deere Equipment Pvt. Ltd., (Now Merged With John Deere India Pvt. Ltd.) Tower Xiv, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. Pan: Aaacl7331A Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 14, Pune
For Appellant: Shri Nikhil PathakFor Respondent: Ms. Nandita Kanchan
Section 143(3)Section 147Section 148Section 40Section 9
reassessment u/s. 147 be declared null and void.
2]
The learned CIT(A) erred in confirming the disallowance of Rs.12,837,828/- u/s. 40(a)(i) of the Act in respect of information system charges and telecommunication expenses debited by the assessee without appreciating that no disallowance was warranted on facts of the case.
ITA Nos.1163 & 1164/PUN/2017
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John Deere
