ORGANICA AROMATICS PRIVATE LIMITED,BANGALORE vs. DCIT (CENTRAL CIRCLE)-3(2),BLR, BANGALORE

ITA 803/BANG/2026Status: DisposedITAT Bangalore31 August 2026AY 2017-1816 pages
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What did the Tribunal hold?

The Tribunal dismissed the appeal on grounds related to professional fees, weighted deduction for R&D, violation of natural justice, and non-admission of additional evidence. However, it allowed the appeal on grounds related to depreciation and export rebate receivables, remanding these issues for re-computation.

What were the facts?

The assessee appealed against the CIT(A)'s order which partly allowed their appeal against the assessment order. The assessment order had determined the total income significantly higher than the returned income.

What were the issues?

The key issues involved the allowability of professional fees, weighted deduction for scientific research, depreciation, write-off of export receivables, and procedural aspects like natural justice and admission of evidence.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 35(2AB),Section 35(1)(iv),Section 32,Section 32(1)(iia),Section 250,Section 234A,Section 234B,Section 234C,Section 234D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT:

1.

Organica Aromatics Private Limited (the assessee/appellant) has filed this appeal for assessment year 2017–18 against the appellate order dated 26 September 2025 passed by the Commissioner of Income-tax (Appeals)-15, Bangalore (the learned CIT(A)). By that order, the learned CIT(A) partly allowed the assessee’s a

The order continues below.

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