IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.63/PUN/2020 Assessment Year : 2015-16 Aptara Technologies DCIT, Circle-1(1), Private Limited, Vs. Pune Flat No.A-16, Garnet Residency, S.No.9-13, 14 & 15, Wanawadi, Pune 411040 Maharashtra PAN : AAJCA0199G Appellant Respondent Appellant by : Shri Percy Pardiwalla Respondent by : Shri Amol Khairnar Date of hearing : 03.12.2025 Date of pronouncement : 17.02.2026 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 20.12.2019 framed by CIT(A), Pune-1 arising out of Assessment Order dated 26.12.2017 passed u/s.143(3) of the Income Tax Act, 1961.

2. Assessee has raised following grounds of appeal :

“The grounds hereinafter taken by the Appellant are without prejudice to one another

1:0 Re.: Disallowance of depreciation on 'Goodwill' u/s. 32 of the Income-tax Act, 1961:

1:1 The Commissioner of Income-tax (Appeals) has erred in confirming the disallowance of depreciation of Rs.1,49,30,000/- on 'Goodwill' of Rs.5,97,20,0