CUMMINS GENERATOR TECHNOLOGIES INDIA PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NFAC AND THE ACIT, CIRCLE 1(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपीलसं. / Ita No.1641/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Cummins Generator V The Assessment Unit, Technologies India Pvt. Ltd., S Income Tax Department, Tower A, 6Th Floor, Cummins Nfac & The Acit, India Offie Campus, Balewadi, Circle-1(1), Pune. Pune – 411045. Pan: Aabcc1533E Appellant/ Assessee Respondent / Revenue Assessee By Shri Ketan Ved – Ar Revenue By Shir Prakash L Pathade – Cit(Dr) Date Of Hearing 05/12/2024 Date Of Pronouncement 19/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer Passed Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 Dated 07.06.2024; To Give Effect To The Order Of Dispute Resolution Panel Dated 18.05.2024. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. Ground For Not Following The Directions Of The Hon'Ble Dispute Resolution Panel (Hereinafter Referred To As "Drp")

Transfer Pricing Adjustment proposed by TPO of Rs.3,29,56,988/- on account of Royalty is not sustainable. Once DRP has given a specific finding that the proposed adjustment is not sustainable, the Assessing Officer have no jurisdiction to make the adjustment. 5.2 Section 144C(10) is reproduced here as under : “(10) Every direction issued by the Dispute Resolution Panel

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

234C\n& 234D if applicable. Issue demand noticed and challan accordingly. Issue Penalty\nnotice under section 274 r.w.s.270A of the Income Tax Act 1961, separately for mis-\nreporting and under-reporting of income.\nAggrieved by the assessment order, assessee now is in\nappeal ITA No.632/PUN/2022 before this Tribunal raising the\nfollowing grounds of appeal:-\n“Based on the facts

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

234C\n& 234D if applicable. Issue demand noticed and challan accordingly. Issue Penalty\nnotice under section 274 r.w.s.270A of the Income Tax Act 1961, separately for mis-\nreporting and under-reporting of income.\n\nAggrieved by the assessment order, assessee now is in\nappeal ITA No.632/PUN/2022 before this Tribunal raising the\nfollowing grounds of appeal:-\n\n“Based

KATERRA TECHNOLOGY SERVICES LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2,, PUNE

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshalikaterra Technology Services Vs Acit, Circle-2, Llp, Unit No.301 & 302, Pune. 3Rd Floor, Nextgen Avenue Building, Off Senapati Bapat Road, Shivajinagar, Bhamburda, Tq. Haveli, Pune. Pan: Aarfk 3667 L Appellant/Assessee Respondent / Revenue Assessee By : Shri Ketan Ved, Ca Revenue By : Shri Anurag Shrivastava, Cit Dr Date Of Hearing : 18/05/2023 Date Of Pronouncement : 24/05/2023 O R D E R Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Findings Of Ld.Drp-3, Mumbai-2, Dated 19.05.2022 For A.Y.2018-19 As Per The Following Grounds Of Appeal:- “The Ld. Assessing Officer ["Ao"], Ld. Transfer Pricing Officer ["Tpo"] & Hon'Ble Dispute Resolution Panel Cdrp") Erred In Law & In Fact In Assessing The Total Income Of Inr 1,71,54,680 As Against Returned Income Of Inr 88,61,750 As Computed By The Appellant In Its Return Of Income. Transfer Pricing Adjustment On Account Of The International Transaction Relating To Information Technology Enabled Services ("Ites”) - Inr 82,92,925 1. On The Facts & Circumstances Of The Case & In Law, The Order Passed Under Section 143(3) R.W.S. 144C Of The Income Tax Act, 1961 ("The Act") By The Ld.Ao Is Erroneous & Bad In Law; 2. The Ld. Ao/Tpo/ Hon'Ble Drp Has Erred In Upholding Katerra Technology Services Llp

Transfer Pricing documentation („TP documentation'); 4. The Ld. AO/TPO/Hon'ble DRP has erred in disregarding certain quantitative filters applied by the Appellant in the TP documentation and applying certain additional quantitative filters. 5. The Ld. AO/TPO/Hon'ble DRP has erred in law by conducting a fresh search process and adding new set of comparable companies

ZS ASSOCIATES INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -12,, PUNE

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.211/Pun/2022 निर्धारण वषा / Assessment Year: 2017-18 Zs Associates India Private V The Additional / Joint / Limited, S Deputy / Assistant Tower 3, World Trade Centre, Commissioner Of Kharadi, Pune – 411014. Income Tax, Dcit, Circle-12, Pune. Pan:Aaacz2157Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Ninad Patade (Through Virtual) Revenue By Shri Prakash L Pathade Date Of Hearing 11/12/2025 Date Of Pronouncement 06/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: In This Case, Assessee Has Filed An Appeal Against The Assessment Order Dated 16.02.2022 Passed U/S.143(3) R.W.S 144C(13) Read With Section 144B Of The Act, 1961 For The A.Y.2017- 18, Emanating From Order Of The Dispute Resolution Panel U/S.144C(5) Of The Act, Dated 06.12.2021, Which In Turn Emanates From Draft Assessment Order U/S.143(3) R.W.S 144C(1) Of The Act

234C has to be levied on returned income. 6. Initiation of Penalty Proceedings under section 270A of the Act 6.1 On the facts and circumstances of the case and in law, the learned AO erred in initiating penalty proceedings under section 270A without 4 considering the fact that transfer pricing

SEMPERTRANS INDIA PRIVATE LIMITED,ROHA vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal filed by the assessee is partly\nallowed for statistical purposes

Price ('ALP') of the payment for services as 'NIL' by\ndisregarding the detailed benchmarking approach and the\nmethodology adopted by the Appellant in its TP documentation\nmaintained under section 92D of the Act read with Rule 10D of the\nIncome Tax Rules, 1962 ('Rules').\n8. Upholding/confirming the action of Ld. TPO, in going beyond\nthe scope under section 92CA

BANSAL LAND DEVELOPERS,PANVEL vs. INCOME-TAX OFFICER WARD 1, PANVEL

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

234C of the Act. 6 3. The AO erred in initiating penalty proceedings under Section 271(1)(c) read with Section 270A of the Act and CITA) erred in confirming the levy thereof. The appellant prays that no penalty is leviable in their case and pray that the penalty may be deleted. Your appellant crave leave to add to, alter

TRUMPF (INDIA) PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 14(5), PUNE

In the result, appeal of the assessee is dismissed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1448/Pun/2025 िनधा"रण वष" / Assessment Year: 2010-11 Trumpf (India) Private Limited, V The Income Tax Officer, Raisoni Industrial Park, S. Ward-14(5), Pune. S.No.276, Hissa No.1, Village Mann, Taluka – Mulshi, Pune – 411057. Maharashtra. Pan: Aacct8008J Appellant/ Assessee Respondent / Revenue Assessee By Shri Abdulkadir Jawadwala– Ar(Virtual) Revenue By Shri Akhilesh Srivastva – Addl.Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 16/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-12, Delhi Passed Under Section 250 Of The Income Tax Act, 1961 Dated 25.03.2025 For A.Y.2010-11, Emanating From The Order U/S.143(3) Of The Act, Dated 03.11.2024. The Assessee Has Raised The Following Grounds Of Appeal :

transfer pricing adjustment. 5. Erroneous addition of contractual and professional receipts: The learned DCIT erred in law and on the facts and in circumstances of the case in making inappropriate addition of contractual and professional receipts. 6. Erroneous disallowance of employee's contribution towards Provident Fund: ITA No.1448/PUN/2025 [A] The learned DCIT erred in law and on the facts

WIKA INSTRUMENTS INDIA PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12, PUNE

In the result, appeal of the Assessee is partly allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2767/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Wika Instruments India V The Dcit, Private Limited, S. Circle-12, Pune. Hi-Cliff Industrial Estate, Kesnand, Pune – 412207. Maharashtra. Pan: Aaacw2665A Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Mutha – Ar Revenue By Shri Prakash L Pathade – Cit-Dr Date Of Hearing 05/03/2025 Date Of Pronouncement 03/06/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Is An Appeal Filed By The Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Act, Dated 25.10.2024 To Give Effect To The Order Of The Dispute Resolution Panel(Drp) Passed U/S.144C(5) Of The Act, Dated 26.09.2024 Emanating From Draft Assessment Order Under Section 144C(1) Of

234C. Issue Demand Notice accordingly.” ITA No.2767/PUN/2024 [A] 2.3 Thus, it can be noted that in the Assessment Order the Assessing Officer suo-moto assessed the Income as per the Total Income decided by the Order u/s 143(1) of the Act. 2.4 The Section 144C(13) is reproduced here as under : “144C. (1) The Assessing Officer shall, notwithstanding anything

KAPIL ALCOTECH LLP,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1, AURANGABAD

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

234C of the Act being mandatory and consequential in nature, is dismissed. 6. So far as the ground No.4 is concerned, the same relates to the order of the CIT(A) / NFAC in confirming the disallowance of Rs.5,90,000/- being remuneration to working partners. 7. Facts of the case in brief are that the Assessing Officer during the course