ACIT, CIRCLE- 1, LTU, NEW DELHI vs. C&S ELECTRIC LTD., NEW DELHI

ITA 8274/DEL/2018Status: DisposedITAT Delhi30 June 2025AY 2015-16Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeals due to insufficient tax effect. Assessee's appeals were partly allowed, with some disallowances reduced and others allowed, granting consequential relief.

What were the facts?

The assessee company, C & S Electric Limited, filed appeals and cross-appeals concerning deductions under sections 80IC and 10AA, and disallowances under section 14A, foreign travel, and club expenses. The Revenue's appeals were dismissed for not meeting the monetary threshold.

What were the issues?

The key issues involved the correct calculation of deductions under sections 80IC and 10AA, and the validity of disallowances for foreign travel, club expenses, and under section 14A.

Which sections of the Income-tax Act were involved?

Section 80IC,Section 10AA,Section 14A

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA

Hearing: 05/06/2025Pronounced: 30/06/2025

Heard together (6 matters)

ITA No. 2622/Del/2018
ITA No. 2623/Del/2018
ITA No. 7981/Del/2018
ITA No. 2532/Del/2018
ITA No. 2533/Del/2018
ITA No. 8274/Del/2018

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH Cross appeal by the Assessee and Revenue containing common facts were heard together being inter-connected with each other and are being disposed off by this common order. ITA No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd.

2.

These appeals filed by the as

The order continues below.

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