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

In the result, appeal of the assessee bearing ITA No

pricing report obtained and the transfer\npricing documentation maintained.”\n\n13. On going through the judgment of Hon'ble Jurisdictional\nHigh Court and applying the ratio laid down therein on the\nfacts of the present case, we find that the same are squarely\napplicable and, therefore, we hold that 1d. DRP's directions\n\nconfirming the action of TPO making

DCIT, CIRCLE 8 PUNE, PUNE vs. ALFA LAVAL INDIA PVT LTD, PUNE

In the result, the appeal filed by the Revenue is dismissed

transfer pricing proceedings, the TPO observed that the assessee had\nentered into various international transactions with its AEs. He observed that the\nassessee company has adopted TNMM Method for benchmarking the international\ntransaction of export of traded spares to the AEs. Further, the assessee company\nhas selected 6 companies as comparable for trading activity. From the submissions\nfiled

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

269 under section 37 of the Act on account of interest for late payment of PF and GST, without appreciating that the same are compensatory in nature 12. Without prejudice to the above, Ld. AD, in pursuance to the directions of the Hon'ble DRP, grossly erred in not allowing additional deduction under section 10AA

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. COMMISSIONER OF INCOME TAX,-EXEMPTION, PUNE, PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Transfer Pricing Officer, as the case may be, had been the subject matter of any appeal filed on or before or after the 1st day of June, 1988, the powers of the Principal Commissioner or Commissioner under this sub-section shall extend and shall be deemed always to have extended to such matters as had not been considered and decided

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

269 (Raipur - Trib.) (ii) Dera Baba Bhai Gurdas Ji Udasin Trust (Regd) (Mansa) v. ITO [(2022) 145 taxmann.com 278 (Amritsar - Trib.)] (iii) Alpha Educational Trust v. DCIT (Exemption) - [2023] 150 taxmann.com 20 (Chennai - Trib.) III. Proposition 3: If an Application for Registration is not disposed off within 6 months, then same isdeemed to be accepted/approved, in terms of section 12AA

ACIT CIRCLE-12, PUNE, PUNE vs. DHIRAJ BHAUSAHEB NIKAM, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15 Acit, Circle – 12, Pune Dhiraj Bhausaheb Nikam Vs. 515/516, Purva Plaza, Sadashiv Peth, Pune – 411030 Pan: Aahpn5137C (Appellant) (Respondent) Assessee By : None Department By : Shri Deepak Kumar Kedia, Jcit (Through Virtual) Date Of Hearing : 10-02-2026 Date Of Pronouncement : 11-02-2026 O R D E R Per R.K. Panda, Vp:

269/- after claiming deduction of Rs.40,43,305/- as exempt u/s 10(38) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) being the long term capital gain on sale of listed shares. The case of the assessee was selected for scrutiny through CASS and accordingly statutory notice u/s 143(2) of the Act was issued