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

section 68 of the Act. However, so far as the issue of assumption of jurisdiction u/s.147 of the Act is concerned, there is no specific finding by ld.CIT(A). 8. Now the assessee is in appeal before this Tribunal raising various issues including the legal issue and claimed that in view of judgment of Hon’ble Apex Court

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

section 68 of the Act. However, so far as the issue of assumption of jurisdiction u/s.147 of the Act is concerned, there is no specific finding by ld.CIT(A). 8. Now the assessee is in appeal before this Tribunal raising various issues including the legal issue and claimed that in view of judgment of Hon’ble Apex Court

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

section 68\nof the Act. However, so far as the issue of assumption of\njurisdiction u/s.147 of the Act is concerned, there is no\nspecific finding by ld.CIT(A).\n8. Now the assessee is in appeal before this Tribunal raising\nvarious issues including the legal issue and claimed that in\nview of judgment of Hon'ble Apex Court

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

section 68\nof the Act. However, so far as the issue of assumption of\njurisdiction u/s.147 of the Act is concerned, there is no\nspecific finding by ld.CIT(A).\n8. Now the assessee is in appeal before this Tribunal raising\nvarious issues including the legal issue and claimed that in\nview of judgment of Hon'ble Apex Court

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

section 68\nof the Act. However, so far as the issue of assumption of\njurisdiction u/s.147 of the Act is concerned, there is no\nspecific finding by ld.CIT(A).\n8. Now the assessee is in appeal before this Tribunal raising\nvarious issues including the legal issue and claimed that in\nview of judgment of Hon'ble Apex Court

KALPESH RATILAL GARDHARIA,KOLHAPUR vs. ITO WARD- 2(3), KOLHAPUR

In the result, the grounds on merit are allowed for statistical purposes

Bench: Shri Partha Sarathi Chaudhury

254 (Guh) in support of the contention of the appellant that the addition made u/s. 68 by the AO could not be sustained. Some other cases have also been referred to in the Rejoinder, which mostly dealt with the non-application of the provisions of section 68 of the Act and in fact, the appellant did not ponder much

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

254 had accepted the position that the purpose of foreign visits of the employees is only for the purpose of to take decision whether the machinery was suitable for business or not and the foreign visits by the employees were not undertaken in connection with the any acquired plant and machinery. It is also matter of record that the impugned

GOPAL EXTRUSIONS PVT LTD,,JALGAON vs. INCOME-TAX OFFICER, WARD - 1(2),, JALGAON

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09

2. The said supporting documents have not been considered nor has been by AO nor been controverted by AO. The appellant has discharged its burden u/s 68 in respect of-Identity of the creditor Genuineness of the transaction Creditworthiness 3. During the course of assessment proceedings, as stated in para 5 of the assessment order, the assessee submitted

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

254(2) of the Act. Once both the decisions on which the CIT(A) had relied on to dismiss the plea of assessee stands recalled, then we need to re-look at the issue. 60. Now, we shall deal with the first aspect of the issue raised as to whether the payment made by assessee for purchase of software

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

254(2) of the Act. Once both the decisions on which the CIT(A) had relied on to dismiss the plea of assessee stands recalled, then we need to re-look at the issue. 60. Now, we shall deal with the first aspect of the issue raised as to whether the payment made by assessee for purchase of software

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

254(2) of the Act. Once both the decisions on which the CIT(A) had relied on to dismiss the plea of assessee stands recalled, then we need to re-look at the issue. 60. Now, we shall deal with the first aspect of the issue raised as to whether the payment made by assessee for purchase of software

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

254(2) of the Act. Once both the decisions on which the CIT(A) had relied on to dismiss the plea of assessee stands recalled, then we need to re-look at the issue. 60. Now, we shall deal with the first aspect of the issue raised as to whether the payment made by assessee for purchase of software

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

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

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

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

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

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

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

254 of the Act on 22.12.2011 pursuant to the specific directions of the Tribunal vide order dated 30.09.2010 wherein the Tribunal at para 3 of the order has observed that the Ld. CIT(A) has denied the claim of exemption of the assessee on procedural grounds i.e. (1) claim not made in the return of income filed and (ii) audit

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

2 to section 9(1)(vi) of the Act. Reference was made to the CBDT’s Circular issued and also several decisions including the decision of the Hon’ble High Court of Karnataka in CIT Vs. Samsung Electronics Co. Ltd. in ITA No.2808 of 2005, judgment dated 15.10.2011 and the contentions of assessee were rejected and the payment received