DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. DHANANJAY BABRUVAN KENDER, BEED

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20 Dcit, Aurangabad Dhananjay Babruvan Kender Bunglow No.69, Yogeshwari Nagari Vs. Ring Road, Ambajogai, Beed – 431517 Pan: Bwlpk1384D (Appellant) (Respondent) Assessee By : Shri Hari Krishan Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 09-12-2025 O R D E R Per R.K. Panda, Vp:

302/-in return of income filed u/s 139 of the Act. 3. Whether on the facts and in the circumstances of the case and in law, the Ld.CIT (A) has erred in not taking cognizance of seized material seized during the search action u/s 132 initiated by the DDIT(Inv), Aurangabad. 4. The appellant craves leave to add, alter, modify

DECCAN PLATEAU PROJECTS PRIVATE LIMITED,PUNE vs. DCIT, CIRCLE-1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Dr.Manish Borad

section 68 of the Act for the sum of Rs.50.00 lakh received from M/s. Sarvottam Finvest Ltd. He submitted that details shall be filed before ld.CIT(A) if an opportunity is granted by remitting the issues raised in the instant appeal. 4. I have heard the rival contentions and perused the record placed before me. I observe that

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, AURANGBAD, AURANGBAD vs. SANJAY SUGANCHAND KASLIWAL, AURANGABAD

In the result, the appeal filed by the Revenue is dismissed\nand the Cross Objection filed by the assessee is partly allowed as\nper terms indicated above

68 to 69C\nto be strictly construed, onus/burden for the undisclosed\nincome and that the discharge of burden by the Revenue, no\naddition merely on the basis of suspicion, opportunity of cross\nexamination and also on the principle of preponderance of\nprobability. Lastly, ld. Counsel for the assessee referred to the\ndecision of Rajkot Bench of the Tribunal

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. KPIT TECHNOLOGIES LTD.,, PUNE

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

302 (SC) has held that goodwill was an intangible asset under section 32(1)(ii) of the Act covered with expression ‘any other business or commercial rights of similar nature’. The Hon'ble Supreme Court also held the assessee entitled to claim the depreciation on such goodwill. 13. The learned Authorized Representative for the assessee has pointed out that

KPIT CUMMINS GLOBAL BUSINESS SOLUTIONS LTD., (NOW MERGED WITH KPIT CUMMINS INFOSYSTEMS LTD),PUNE vs. ACIT, CIRCLE 11(1), PUNE

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

302 (SC) has held that goodwill was an intangible asset under section 32(1)(ii) of the Act covered with expression ‘any other business or commercial rights of similar nature’. The Hon'ble Supreme Court also held the assessee entitled to claim the depreciation on such goodwill. 13. The learned Authorized Representative for the assessee has pointed out that

KPIT CUMMINS GLOBAL BUSINESS SOLUTIONS LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee relating to assessment year 2008-09 is partly allowed, appeal of assessee relating to assessment year 2009-10 and appeal of Revenue are partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.246/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

302 (SC) has held that goodwill was an intangible asset under section 32(1)(ii) of the Act covered with expression ‘any other business or commercial rights of similar nature’. The Hon'ble Supreme Court also held the assessee entitled to claim the depreciation on such goodwill. 13. The learned Authorized Representative for the assessee has pointed out that

PRAKASH B. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos. 680 To 685/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2005-06 To 2009-10 & 2011-12 वष"

68,796 -- returned income Income 2,99,240 3,50,530 3,15,302 2,00,31,760 2,89,710 9,88,710 declared in the returns u/s.153/153C Unexplained 96,319 1,25,524 5,26,604 79,060 25,000 10,62,182 investment in fixed deposits Assessed

PRAKASH B. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos. 680 To 685/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2005-06 To 2009-10 & 2011-12 वष"

68,796 -- returned income Income 2,99,240 3,50,530 3,15,302 2,00,31,760 2,89,710 9,88,710 declared in the returns u/s.153/153C Unexplained 96,319 1,25,524 5,26,604 79,060 25,000 10,62,182 investment in fixed deposits Assessed

PRAKASH B. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos. 680 To 685/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2005-06 To 2009-10 & 2011-12 वष"

68,796 -- returned income Income 2,99,240 3,50,530 3,15,302 2,00,31,760 2,89,710 9,88,710 declared in the returns u/s.153/153C Unexplained 96,319 1,25,524 5,26,604 79,060 25,000 10,62,182 investment in fixed deposits Assessed

PRAKASH B. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos. 680 To 685/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2005-06 To 2009-10 & 2011-12 वष"

68,796 -- returned income Income 2,99,240 3,50,530 3,15,302 2,00,31,760 2,89,710 9,88,710 declared in the returns u/s.153/153C Unexplained 96,319 1,25,524 5,26,604 79,060 25,000 10,62,182 investment in fixed deposits Assessed

PRAKASH B. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos. 680 To 685/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2005-06 To 2009-10 & 2011-12 वष"

68,796 -- returned income Income 2,99,240 3,50,530 3,15,302 2,00,31,760 2,89,710 9,88,710 declared in the returns u/s.153/153C Unexplained 96,319 1,25,524 5,26,604 79,060 25,000 10,62,182 investment in fixed deposits Assessed

PRAKASH B. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is allowed

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos. 680 To 685/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2005-06 To 2009-10 & 2011-12 वष"

68,796 -- returned income Income 2,99,240 3,50,530 3,15,302 2,00,31,760 2,89,710 9,88,710 declared in the returns u/s.153/153C Unexplained 96,319 1,25,524 5,26,604 79,060 25,000 10,62,182 investment in fixed deposits Assessed

COVENTYA INDIA PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(3),, PUNE

In the result, appeal is partly allowed

Bench: Shri R.S. Syal, Vp & Shri S.S. Viswanethra Ravi, Jm आयकर अपीऱ सं. / Ita No. 3030/Pun/2017 नििाारण वषा / Assessment Year : 2014-15 Coventya India Private Limited Gat No.520 B, Shelkewadi, Rihe Andhale Road, Ghotawade Mulshi, Pune-412 115 Pan : Aaecc5710A .......अऩीऱाथी / Appellant बिाम / V/S. The Income Tax Officer, Ward-1(3), Pune. ……प्रत्यथी / Respondent

68,047/- for the year under consideration in respect of such Intangible assets with opening written down value as on 01.04.2013 as increased by an addition of Rs.1 crore made during the year. The Assessing Officer noticed the break-up of Rs.11.51 crore: Non compete fees of Rs.11,09,00,000/-; Goodwill of Rs.44,10,000/-; Distribution net work rights

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. AMBARWADIKAR & COMPANY,, AURANGABAD

In the result, ITA Nos. 2038 and 2039/PUN/2014 filed by the

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.2038 & 2039/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11 & 2011-12 वष"

302 Rs.18,61,48,767 ------------------------ ------------------------- Total income Rs. 19,66,83,090 -------------------------- 4. Aggrieved with the said order of the AO with aforementioned itemised additions, the assessee filed an appeal before the CIT(A) raising various grounds on merits of the additions. In the impugned order, the CIT(A) examined each of these additions and found that, with the said

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. AMBARWADIKAR & COMPANY,, AURANGABAD

In the result, ITA Nos. 2038 and 2039/PUN/2014 filed by the

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.2038 & 2039/Pun/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2010-11 & 2011-12 वष"

302 Rs.18,61,48,767 ------------------------ ------------------------- Total income Rs. 19,66,83,090 -------------------------- 4. Aggrieved with the said order of the AO with aforementioned itemised additions, the assessee filed an appeal before the CIT(A) raising various grounds on merits of the additions. In the impugned order, the CIT(A) examined each of these additions and found that, with the said

NITIN PRAKASH KOCHAR,PUNE vs. ITO WARD 11(1), PUNE

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore, Judicialmember आयकर अपील सं. / Ita No.1253/Pun/2024 िनधा"रण वष" / Assessment Year:2020-21 Dr.Nitin Prakash Kochar, Vs The Income Tax Officer, 302, Shrikrishnashrya Ward-1(1), Pune. Siociety, Kasba Peth, Pune – 411011. Pan: Acapk0236C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar (Power Of Attorney On Record) Revenue By Shri Sandeep P Sathe – Dr Date Of Hearing 19/09/2024 Date Of Pronouncement 27/09/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, Dated 31.03.2024 For The A.Y.2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld. Cit(A) Erred In Confirming The Additions Of Rs.9,12,089 Made By The A.O. By Taxing The Total Income Of Rs.42,58,230 Declared In Nitin Prakash Kochar [A]

302, Shrikrishnashrya Ward-1(1), Pune. Siociety, Kasba Peth, Pune – 411011. PAN: ACAPK0236C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi – AR (Power of Attorney on Record) Revenue by Shri Sandeep P Sathe – DR Date of hearing 19/09/2024 Date of pronouncement 27/09/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by Assessee against

WIRTGEN INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Wirtgen India Private Limited Dcit, Cpc, Bengaluru Gate No.301, 302, Bhandagaon Khor Vs. Road, Taluka Daund, Dist. Pune – 412214 Pan: Aaacw2816R (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Prakash L Pathade, Cit-Dr Date Of Hearing : 08-07-2025 Date Of Pronouncement : 16-07-2025 O R D E R

302, Bhandagaon Khor Vs. Road, Taluka Daund, Dist. Pune – 412214 PAN: AAACW2816R (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Prakash L Pathade, CIT-DR Date of hearing : 08-07-2025 Date of pronouncement : 16-07-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order

GOODYEAR SOUTH ASIA TYRES PVT.LTD,,AURNAGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, AURANGABAD

In the result, both the appeals are partly allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryिनधा"रण वष" / Assessment Year : 2014-15

68,644/- in respect of international transaction of Goodyear South Asia Tyres Pvt. Ltd., payment of Regional Service Charges pertaining to five intra- group services, whose ALP has been determined by the TPO at Nil. 6. The TPO in para 9.18 of his order took note of the fact that the issue is similar to that pertaining to the assessment