RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

2 12. Conention-1-Substantial difference between S. 68 v. S. 115BBC: Appellant submits that, there the above two sections orient and aim to tax, two completely different streams of income. Here are the key differences - a. Income of different assesses Vide S. 68, what is taxed is, an Assessee's own income, which such assessee portrays through some

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

2 12. Conention-1-Substantial difference between S. 68 v. S. 115BBC: Appellant submits that, there the above two sections orient and aim to tax, two completely different streams of income. Here are the key differences - a. Income of different assesses Vide S. 68, what is taxed is, an Assessee's own income, which such assessee portrays through some

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

68 of the ITA, 1961. As against, the final\ntaxation is u/s 115BBC. Per se, no approval is sought for taxation\nu/s 148 for the said Section 115BBC. As an effect, it transpires that,\nthe entire taxation made by learned AO_u/s_115BBC is without\nsanction of higher authorities. Appellant relies on the following\ndecisions in this regard.\n16. Contention

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

68 of the ITA, 1961. As against, the final\ntaxation is u/s 115BBC. Per se, no approval is sought for taxation\nu/s 148 for the said Section 115BBC. As an effect, it transpires that,\nthe entire taxation made by learned AO_u/s_115BBC is without\nsanction of higher authorities. Appellant relies on the following\ndecisions in this regard.\n16. Contention

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

68 of the ITA, 1961. As against, the final\ntaxation is u/s 115BBC. Per se, no approval is sought for taxation\nu/s 148 for the said Section 115BBC. As an effect, it transpires that,\nthe entire taxation made by learned AO_u/s_115BBC is without\nsanction of higher authorities. Appellant relies on the following\ndecisions in this regard.\n16. Contention

BHADANES HITECH TECHNOLOGY COMPUTER PVT.LTD,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(1),, NASHIK

Appeal is partly allowed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2013-14 Bhadanes Hitech Technology Vs. Ito, Ward Computer Pvt. Ltd. 1(1), Nashik Flat No.10, Padmavishwa Plaza, Nashik Pune Road, Tagore Nagar, Nashik – 422006 Pan : Aadcb9102E Appellant Respondent

2) Total contribution by appellant on account of share capital and premium during the year is Rs.98 lacs. 3) The directors have explained the source of share capital and share premium out of agriculture income. 4) The Assessing Officer on verification of record found that the directors are regular return filers and have not shown any agriculture income in their

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 :

68 taxmann.com 152 (Cochin - Trib.)]- Para 7.2 / 7.3 (ii) Prem Prakash Mandal Sewa Trust v. ITO (Exemptions) - [(2021) 132 taxmann.com 269 (Raipur - Trib.)] (iii) Dera Baba Bhai Gurdas Ji Udasin Trust (Regd) (Mansa) v. ITO [(2022) 145 taxmann.com 278 (Amritsar - Trib.)] (iv) Alpha Educational Trust v. DCIT (E) [(2023) 150 taxmann.com 20 (Chennai - Trib.)] II. Proposition 2 : Where an application

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

V E L SOFTWARE LTD.,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2001-02

2) Credit Worthiness and (3) Genuineness of the transaction . We have observed from the findings of the ld. CIT(A) in his order in the second round that first of all there has always been an evasive attitude of the assessee to evade the process of law and not responding to the notices at once. Secondly, there is a categoric

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

195(1) of the Act clearly indicate that the payments made to Non-resident should partake the character of income chargeable to tax, in order to trigger withholding of tax. The assessee claimed that similar proposition was laid down by the Hon'ble Supreme Court in the case of Transmission Corporation of A.P. Ltd. reported

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

section 151 have not been complied with in this case and respectfully following the judgments of the Honorable courts, I am of the considered view that notice issued u/s 148 is bad in law and the reopening u/s 147 is not sustainable and liable to be quashed. Hence, the notice u/s. 148 issued by the AO and the consequent

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

68 does not apply. e) No sum is credited or no proof is found by the Assessing Officer of payment of Rs. 10,00,000/- and made the addition only on the basis of document impounded which is nothing but a dumb document. 4) In the facts and circumstances of the case and in law, the learned Assessing Officer erred

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

68 does not apply. e) No sum is credited or no proof is found by the Assessing Officer of payment of Rs. 10,00,000/- and made the addition only on the basis of document impounded which is nothing but a dumb document. 4) In the facts and circumstances of the case and in law, the learned Assessing Officer erred

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

68 does not apply. e) No sum is credited or no proof is found by the Assessing Officer of payment of Rs. 10,00,000/- and made the addition only on the basis of document impounded which is nothing but a dumb document. 4) In the facts and circumstances of the case and in law, the learned Assessing Officer erred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

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

195 ITR 825 while interpreting Section 12A(b) held that the provision was directory in nature and the Assessing Officer could allow the assessee to file the audit report, at any time before the completion of the assessment. In this case, the assessee, a charitable trust registered with the Commissioner of Income-tax, filed its return on September