DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

ITA 1660/PUN/2024Status: DisposedITAT Pune25 August 2025AY 2014-1573 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to delete the addition related to Section 35(1)(iv) deduction, finding no infirmity as the assessee followed the mercantile system of accounting. The Tribunal also dismissed the Revenue's grounds of appeal.

What were the facts?

The Revenue appealed against the deletion of additions made by the Assessing Officer related to deductions claimed under Section 35(2AB) and Section 35(1)(iv) of the Income Tax Act. The assessee claimed these deductions for R&D activities and construction expenses, respectively.

What were the issues?

Whether the assessee was eligible for deduction under Section 35(2AB) due to procedural lapses by DSIR, and whether the excess deduction claimed under Section 35(1)(iv) was justified based on the mercantile system of accounting.

Which sections of the Income-tax Act were involved?

Section 35(2AB),Section 35(1)(iv),Section 143(1),Section 143(3),Section 147,Section 148,Section 271(1)(c)

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Nikhil Pathak
For Respondent: Shri Amol Khairnar, CIT-DR

PER BENCH : The above batch of 8 appeals filed by the Revenue are directed against the separate orders dated 13.06.2024 and 10.06.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years as mentioned above. For the sake of convenience,

The order continues below.

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