PARAS JAVERILAL JAIN,,DHULE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is partly allowed

Bench: Shri Anil Chaturvedi, Am

section 14A is not applicable to the facts of the case, as sufficient own funds were available with the appellant for making such investment and A.O has not proved any nexus of the said investment was made out of the borrowed fund. The CIT(A) violating the principles laid down in the decision of Jurisdictional High Court, and confirmed

RADHESHAM TOTARAM NARAYANI,,NANDURBAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

364-A, Nagarpalika No.1389/3, Hat Darwaja, Nandurbar – 425 412 अपीलाथ"/Appellant PAN : AAHPN7393L …. Vs. ACIT, Circle-3(1), …. ""यथ" / Respondent Jalgaon अपीलाथ" क" ओर से / Appellant by : Smt. Deepa Khare ""थ" की ओर से / Respondent by : Dr. Vivek Aggarwal सुनवाई क" तारीख / घोषणा क" तारीख / Date of Hearing : 12.03.2018 Date of Pronouncement: 21 .03.2018 आदेश आदेश / ORDER आदेश आदेश

KIMBERLY CLARK LEVER P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

68,847/- given to HUL. It is submitted that the HUL is the distributor of products of the appellant company and selling discount was 17 given to the HUL towards the sale cost. It is submitted that the HUL was not responsible for the control and conduct of the business of the appellant company and no services towards sales were

RAJENDRA L.AGARWAL,,PUNE vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION -I),, PUNE

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No. 2330/Pun/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

section 54F of the Act for the following reasons: A. Referring to the legal expenditure of Rs.2,68,500/-, Ld. Counsel for the assessee submitted that the said amount was paid for (i) title search (ii) property consultancy (iii) legal consultancy. All these were incurred in connection with the investment of capital gains in the residential bungalow located

SAI BHARGAVNATH INFRA ,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal of assessee is allowed for statistical purpose

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

68,378 5,37,466 Shah Kunal Prakash 41,15,864 31,67,500 19,48,364 16,31,614 Baramati Ishwar 41,15,864 35,00,000 6,15,864 2,65,864 Devashi Vardhaman 41,76,858 36,15,460 5,61,398 1,99,852 Uddhavrao Khutale Amar Manohar

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

364 crores. The scheme received another trench of inflow of Rs.427 crores in between 11.12.2014 to 25.12.2014 i.e. in a span of just 11 days. The closing AUM as on 25.12.2014 stood at Rs.1,776.84 crores. The scheme received another inflow of Rs.1517.31 Crores between 10.03.2015 to 25.03.2015 i.e. in a span of just 16 days. In fact, the scheme