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

In the result, appeal of the assessee bearing ITA No

Section 260A of\nthe Income Tax Act 1961 (the Act) against the order dated\n28th September 2022 passed by the Income Tax Appellate\nTribunal (ITAT) for A.Y.2015-2016, 2016-2017 and 2017-\n2018. The issue is in respect of transfer pricing

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

Transfer Pricing Officer, where the assessee had maintained 13 ITA.Nos.1939 & 1940/PUN./2024 information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB. (7) The penalty referred to in sub-section (1) shall

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

Transfer Pricing Officer, where the assessee had maintained 13 ITA.Nos.1939 & 1940/PUN./2024 information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB. (7) The penalty referred to in sub-section (1) shall

BHIMA SAHAKARI SAKHAR KARKHANA LTD,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 3,, PUNE

Appeal is partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripotem/S. Bhima Sahakari Sahkar Jcit, Special Range - 3 Karkhana Ltd. Aaykar Bhavan Vs. A/P Madhukarar Nagar Swargate, Pune 411009 Tal. Daund, Dist Pune 413801 Pan – Aaatb1781B Appellant Respondent Appellant By: None Respondent By: Shri S.P. Walimbe Date Of Hearing: 21.04.2022 Date Of Pronouncement: 28.04.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 1997-98 Is Against The Order Of The Cit(A) - 2, Pune Dated 04.07.2017 Passed In Case No. Pn/Cit (A)-2/Set Aside/Pn/66/2011-12.755 Involving Proceedings Under Section 143(3) R.W.S. 260A Of The Income Tax Act, 1961 In Short The Act.

260A of the Income Tax Act, 1961 in short the Act. 2. Case called twice. None appears at assessee’s behalf. It is accordingly proceeded ex-parte. The assessee’s first and foremost substantial ground raised in the instant case seeks to reverse both the lower authorities action rejecting its stand of having not treated an amount of Rs.1