M/S. SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD

ITA 16/AHD/2020Status: DisposedITAT Ahmedabad01 January 2026AY 2013-14Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)30 pages
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What did the Tribunal hold?

The Tribunal set aside the disallowance of bad debts and provision for pre-clinical test expenditure to the AO for verification with fresh evidence. It also deleted the addition made under Section 14A for AY 2013-14. Other grounds were partly allowed or dismissed.

What were the facts?

The assessee claimed deductions under various sections, including Section 10AA and Section 35(2AB), which were disallowed by the Assessing Officer and confirmed by the CIT(A). The assessee appealed these disallowances for assessment years 2012-13 and 2013-14.

What were the issues?

The key issues involved the eligibility and quantification of deductions under Section 10AA and Section 35(2AB), and the disallowance of expenses under Section 14A and Section 36(1)(va).

Which sections of the Income-tax Act were involved?

Section 10AA,Section 35(2AB),Section 14A,Section 36(1)(va)

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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Ms. Arti N Shah, AR, Shri Praveen Verma, CIT. DR
For Respondent: Shri Praveen Verma, CIT. DR
Pronounced: 01/01/2026

PER SHRI NARENDRA PRASAD SINHA, AM:

These two appeals are filed by the assessee against the separate orders of the Commissioner of Income Tax (Appeals)- 8, Ahmedabad, (in short ‘the CIT(A)’), both dated 13.11.2019 for the A.Ys. 2012-13 & 2013-14; respectively in the proceedings under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

2.

As the facts and issues involved in the two appeals are common, both the matters were heard together and are being disposed of vide this consolidated ord

The order continues below.

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