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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
Manish Borad, Accountant Member, Vinay Bhamore, Judicial Member
Aptara Technologies Private Limited – Appellant
Versus
DCIT, Circle-1(1), Pune – Respondent
| Table of Content |
|---|
| 1. appeal against cit(a) order on depreciation and buyback tax. (Para 1 , 2) |
| 2. facts of amalgamation, goodwill creation, and buyback transaction. (Para 3 , 4 , 5 , 6 , 7 , 8) |
| 3. assessee's arguments on goodwill depreciation and buyback tax. (Para 9 , 10 , 11) |
| 4. revenue's counterarguments on colourable device. (Para 12 , 13) |
| 5. tribunal analysis of amalgamation scheme. (Para 14 , 15 , 16 , 17 , 18) |
| 6. goodwill not genuine in intra-group merger. (Para 19 , 20 , 21) |
| 7. buyback tax on distributed income computed correctly. (Para 22 , 23 , 24) |
| 8. appeal dismissed upholding disallowances. (Para 25 , 26 , 27) |
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
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