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

In the result, appeal of the assessee bearing ITA No

AB) of the Act on\nexpenditure of INR 13,10,97,715 incurred by the Appellant\n\n8.1 The Ld. AO/Hon'ble DRP has erred in not granting weighted\ndeduction of 200% u/s.35(248) (ie. Rs.26,21,95,429/-) of the Act\nin respect of expenditure of Rs.13,10,97,715/- incurred by the\nAppellant.\n\n8.2 The Appellant submits

JAGANNATH SAMBHAJI SATAV,PUNE vs. ITO WARD 12(4), PUNE, PUNE

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

Bench: Shri R.K. Panda & Ms. Astha Chandra

ab intio as such the communication framed contrary to the CBDT Circular no 19/2019 dated 14/08/2019 which mandate the quoting computer generated Documents Identification number (DIN) in the body of communication. 11. On facts and circumstances of case and in law, learned CIT(A) erred in confirming an interest charged under section 234A and section 234B of the Income

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

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

Transfer Pricing Officer about the amalgamation between SPENI and SPNI under Sections 391 to 394 of the Companies Act effective from 1 April 2015 and that the Assessing Officer could not have proceeded to pass the assessment order against a non-existent entity. The Tribunal has in fact observed that apart from the first communication dated 02 January 2017, there

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

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

2) and 142(1) of the Act were issued\nand served on the assessee in response to which the assessee filed the requisite\ndetails. Since the assessee has entered into certain international transactions, the\nAssessing Officer referred the matter to the Transfer Pricing Officer (TPO) for\ndetermining the Arm's Length Price (ALP) of the international transactions. The\nTPO vide

SPECTRAFORCE TECHNOLOGIES (INDIA) PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE 5, PUNE, PUNE

In the result, appeal of the assessee is partly allowed for statistical purposes as per terms indicated hereinabove

Bench: Dr.Manish Borad & Ms. Astha Chandra

section 92C(3) and Rule 10B(3) are satisfied in the present case. 8. That on the facts and circumstances of the case and in law, the Ld. AO/Ld. TPO/DRP has erred in enhancing the income of Appellant by Rs. 2,90,89,437 while holding that the Appellant's international transaction pertaining to provision of Staff 8 Augmentation Service

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ab initio on\nseveral counts. Thus, it is requested that proceeding may please be\nquashed.\n\n3.\nOn the facts and in the circumstance of case and in law. Ld. CIT(A) has\nerred in dismissing the appellant ground that, assessment order passed us.\n143(3) r.w.s.147 &144B dt 28/09/2021_is_certainly bad in law, being\npassed on basis of said illegal

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ab initio on\nseveral counts. Thus, it is requested that proceeding may please be\nquashed.\n\n3. On the facts and in the circumstance of case and in law. Ld. CIT(A) has\nerred in dismissing the appellant ground that, assessment order passed us.\n143(3) r.w.s.147 &144B dt 28/09/2021 is certainly bad in law, being\npassed on basis

MR SHAIKH SHAKIL SHAIKH IBRAHIM BAGWAN,JALGAON vs. ITO, WRD-1(4), JALGAON, JALGAON

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

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2160/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-18 Mr. Shaikh Shakil Shaikh Vs Ito, Ward-1(4), Ibrahim Bagwan, Jalgaon Prop. Of Javed Vegetable Company (Jvc), Barbhai Galli, Bodwad-425310, Dist-Jalgaon Maharashtra Pan-Attpb3077C Appellant Respondent

prices and other inevitable expenses. All the other arguments in the written submissions are for the legal issues challenging the validity of reopening, validity of the approval and other judicial issues. 6. On the other hand Departmental Representative (DR) vehemently argued supporting the order of the Ld. CIT(A). 7. We have heard rival contentions and perused the records placed