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6 results for “section 68”+ Section 276clear

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Key Topics

Section 43C5Section 355Addition to Income4Deduction3Depreciation3Section 115J2Section 10A2Section 72A2Section 742Section 391

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. GANGADHAR KARBHARI JADHAV,, NASHIK

In the result, appeal of the Revenue is dismissed in above terms and the cross objection of the assessee is also dismissed as it becomes infructuous

ITA 853/PUN/2019[2014-15]Status: DisposedITAT Pune10 Aug 2022AY 2014-15
For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai
Section 143(2)Section 43CSection 68

276/-. On the scrutiny, the A.O issued notices u/s 143(2) and 142(1) of the Act. 5. In first appeal, the CIT(A) restricted the addition on account of unexplained credit u/s 68 of the Act to an extent

COOPER CORPORATION PVT. LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed for statistical purposes

2
Section 682
Exemption2
ITA 112/PUN/2015[2009-10]Status: DisposedITAT Pune08 Feb 2019AY 2009-10
For Appellant: Shri Krishna GujarathiFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 32(1)Section 35

68,50,567 6. Disallowance of Deduction, as discussed in para 5.7 16,19,905 25,63,55,143 Total Income 7,91,33,529 Rounded off. 7,91,33,530 5. From the above it is evident that the disallowance of claim of Rs.23.52 crores (rounded off) is one major addition made by the Assessing Officer rejecting the claim/alternate

CAPGEMINI TECHNOLOGY SERVICES INDIA LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE

In the result, both the appeals are partly allowed

ITA 1857/PUN/2017[2013-14]Status: DisposedITAT Pune30 Aug 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 10ASection 115JSection 391Section 72ASection 74

68 onwards of the paper book. As per the Scheme of arrangement u/s.391 and 394 of the Companies Act, 1956, it has been provided that all the assets and liabilities of the undertaking of the amalgamating company shall stand transferred and vest in and deemed to be the assets and liabilities of the amalgamated company. Clause

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -11,, PUNE vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED , (FORMERLY IGATE GLOBAL SOLUTIONS LTD.),, PUNE

In the result, both the appeals are partly allowed

ITA 1935/PUN/2017[2013-14]Status: DisposedITAT Pune30 Aug 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 10ASection 115JSection 391Section 72ASection 74

68 onwards of the paper book. As per the Scheme of arrangement u/s.391 and 394 of the Companies Act, 1956, it has been provided that all the assets and liabilities of the undertaking of the amalgamating company shall stand transferred and vest in and deemed to be the assets and liabilities of the amalgamated company. Clause

LEKHAKOSH KARMACHARI SAHAKARI PATPEDHI SANSTHA MARYADIT,PUNE vs. PR. CIT, PUNE-4, PUNE

In the result, the appeal of the assessee is allowed

ITA 575/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2025AY 2017-18

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 263

68,309/- shown in the Profit & Loss account, has been received by way of dividend received and interest on deposits with banks. Thus, in the assessee's case, a major portion of its income is earned by way of interest on deposits made with other nationalized/co-operative banks. As has been held by the Hon'ble Supreme Court in the case

MTU INDIA PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

In the result, the appeal is allowed for statistical purposes

ITA 1744/PUN/2019[2015-16]Status: DisposedITAT Pune19 Feb 2020AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2015-16 Mtu India Private Limited, Vs. Dcit, 159/1, Tathawade, Circle-14, Pune Pune-Mumbai Highway, Pune – 411033 Pan : Aabcd2233N Appellant Respondent

Section 143(3)Section 92C

68,375/. The assessee remained unsuccessful before the Dispute Resolution Panel (DRP). The AO in the final assessment order 5 MTU India Private Limited made the transfer pricing addition to the above extent, against which the assessee has approached the Tribunal. 4. We have heard both the sides and gone through the relevant material on record. The assessee under