ACIT, CIRCLE-3, GURUGRAM, GURGARON vs. PERFETTI VAN MELLE INIDA PRIVATE LIMITED, GURGAON

ITA 623/DEL/2025Status: DisposedITAT Delhi05 March 2026Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was eligible for deduction under Section 80-IC(2)(a) as its unit was located in a notified area and it did not manufacture any item listed in the Thirteenth Schedule. The eligibility is based on location and not solely on the specific items manufactured if they are not in the negative list.

What were the facts?

The assessee claimed a deduction under Section 80-IC for its manufacturing unit in Rudrapur, Uttarakhand. The Assessing Officer disallowed the claim, stating that the products (chewing gum, candy, bubble gum) were not listed in the Fourteenth Schedule. The CIT(A) set aside the disallowance.

What were the issues?

Whether the assessee is eligible for deduction under Section 80-IC(2)(a) when its products are not listed in the Fourteenth Schedule but are also not in the Thirteenth Schedule (negative list).

Which sections of the Income-tax Act were involved?

Section 80-IC,Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Adv. Ms. Sheetal Kandpal, Adv
For Respondent: Ms. Pooja Swaroop, CIT (DR)
Hearing: 07.01.2026Pronounced: 05.03.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated

07.11.

2024 of the Ld. National Faceless Appeal Centre (NFAC) (hereinafter

referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN &

P a g e | 2 Perfetti Van Melle India Pvt. Limited (AY: 2010) Order No : ITBA/NFAC/S/250/2024-25/1070183338(1) arising out of the order dated 23.11.2017 u/s143(3) r.w.s u/s 263 of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) passed by the DCIT, Circle-3, Gurgaon

for AY: 2010-11. 2. Heard and perus

The order continues below.

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