M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

transfer pricing adjustment on corporate guarantee fee came up for consideration before the Tribunal in the assessee‘s own case for the A.Yrs. 2013-14 and 2014-15. The lead order was passed for the A.Y. 2014-15 in ITA No.1693/PUN/2018 holding that guarantee fee should be charged at 0.5%, which should be further increased by any expenditure actually incurred

ANAND DEVELOPERS,SANGLI vs. INCOME-TAX OFFICER, WARD 2(1), SANGLI

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

section 2(47) of the I.T. Act have no application in relation to the asset which is held as stock-in-trade. Therefore, the issue of transfer in relation to the immovable property held as stock-in-trade has to be decided under the general law. As the year of transfer is C.O. No.15/PUN/2023 important to decide the year

DY COMMISSIONER OF INCOME-TAX, SANGLI CIRCLE,, SANGLI vs. ANAND DEVELOPERS, SANGLI

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

section 2(47) of the I.T. Act have no application in relation to the asset which is held as stock-in-trade. Therefore, the issue of transfer in relation to the immovable property held as stock-in-trade has to be decided under the general law. As the year of transfer is C.O. No.15/PUN/2023 important to decide the year

MR POPATRAO DASHRATHRAO SURYAWANSHI,PUNE vs. INCOME TAX OFFICER, WARD-7(4), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mr. Popatrao Dashrathrao Suryawanshi Ito, Ward 7(4), Pune S.No.38, Tingre Nagar, Havaldar Mala, Vs. Vishrantwadi, Pune – 411015 Pan: Adhps2643F (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Manish Mehta, Addl.Cit Date Of Hearing : 19-01-2026 Date Of Pronouncement : 21-01-2026 O R D E R

201 F.Y.2015-16 2,33,36,161 F.Y. 2016-17 3,67,25,561 F.Y. 2017-18 3,39,52,354 14,78,03,917 19. He accordingly submitted that once the transfer has taken place the capital gain that arises for receipt of the area as per the JV agreement is liable to tax in the assessment year

SHARADA ELECTORS PRIVATE LIMITED,PUNE vs. PCIT, PUNE-3, PUNE

In the result, the appeal filed by the assessee is partly allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamore

201(1) r.w.r 31ACB of the IT Act/Rules. This issue was not examined by the FAO properly, thereby rendering the assessment erroneous and prejudicial to the interest of revenue. e) Addition of Rs.64,93,534/- on account of debit/credit balances written off:- On this issue, the assessee has submitted that the recognition of the revenue was made on the basis

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

201 ITR 325 was considering Section 80J(6A). The Gujarat High Court took the view put by this court in CIT v. Jaideep Industries [1989] 180 ITR 81. It was held that the provision about furnishing of the auditor's report along with the return has to be treated as procedural provision and, therefore, directory in nature. 15. The provisions

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

201 ITR 325 was considering Section 80J(6A). The Gujarat High Court took the view put by this court in CIT v. Jaideep Industries [1989] 180 ITR 81. It was held that the provision about furnishing of the auditor's report along with the return has to be treated as procedural provision and, therefore, directory in nature. 15. The provisions

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

201 ITR 325 was considering Section 80J(6A). The Gujarat High Court took the view put by this court in CIT v. Jaideep Industries [1989] 180 ITR 81. It was held that the provision about furnishing of the auditor's report along with the return has to be treated as procedural provision and, therefore, directory in nature. 15. The provisions

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

201 ITR 325 was considering Section 80J(6A). The Gujarat High Court took the view put by this court in CIT v. Jaideep Industries [1989] 180 ITR 81. It was held that the provision about furnishing of the auditor's report along with the return has to be treated as procedural provision and, therefore, directory in nature. 15. The provisions

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

201 ITR 325 was considering Section 80J(6A). The Gujarat High Court took the view put by this court in CIT v. Jaideep Industries [1989] 180 ITR 81. It was held that the provision about furnishing of the auditor's report along with the return has to be treated as procedural provision and, therefore, directory in nature. 15. The provisions

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

201 ITR 325 was considering Section 80J(6A). The Gujarat High Court took the view put by this court in CIT v. Jaideep Industries [1989] 180 ITR 81. It was held that the provision about furnishing of the auditor's report along with the return has to be treated as procedural provision and, therefore, directory in nature. 15. The provisions

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

transferring the jurisdiction of the person, the transferee Income-\ntax Authorities as mentioned in section 116 of the Act shall exercise all\nthe powers and perform the functions as stipulated in the Act in respect\nof all the proceedings which may be commenced after the date of such\norder in respect of any year and such power includes passing