309)(Kar) (b) Electronics Corporation of India Ltd. v. ACIT

28 Taxmann.com 280High Court2012#4402 most cited

What is 309)(Kar) (b) Electronics Corporation of India Ltd. v. ACIT authority for?

Expenditure approved by the DSIR in Form 3CL alone qualifies for weighted deduction under Section 35(2AB). The DSIR's decision on the correctness of expenditure under this section is final.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Electronics Corporation of India Ltd v. ACIT · Section 35(2AB) · weighted deduction · DSIR approval · Form 3CL · revenue expenditure · capital expenditure · tribunal · appeal · prescribed

Sections most often in play

Section 143(3)Section 35(2AB)Section 37(1)Section 10(34)Section 10AASection 115JBSection 144C(3)Section 14A

Issues it is cited on

weighted deductionsection 35(2ab)section 35revenue expenditurecapital expendituresection 37(1)section 37section 115appeal before the tribunalprescribedsection 250company

Judgments citing 309)(Kar) (b) Electronics Corporation of India Ltd. v. ACIT

Addl. CIT, New Delhi vs. M/S V E Commercial Vehicles Ltd., New Delhi

In the result, the appeals of the revenue are dismissed

ITA 5734/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Apr 2020AY 2011-12

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 580/Del/2016 : Asstt. Year : 2009-10 Ita No. 581/Del/2016 : Asstt. Year : 2010-11 Dcit, Vs M/S Ve Commercial Vehicles Ltd., 3Rd Floor, Select City Walk, A-3, Circle-26(1), New Delhi District Centre, New Delhi-110017 (Appellant) (Respondent) Pan No. Aabce9378F

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: Sh. N. K. Choudhary, CIT DR &
Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 580/Del/2016 : Asstt. Year : 2009-10 ITA No. 581/Del/2016 : Asstt. Year : 2010-11 DCIT, Vs M/s VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, Circle-26(1), New Delhi District Centre, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. AABCE9378F ITA No. 5734/Del/2016 : Asstt. Year : 2011-12 Addl. CIT, Vs M/s VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, Special Range-9 New Delhi District Centre, New Delhi-110017 (APPELLANT) (RESP…

Hil Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeals of the assessee for the A

ITA 647/HYD/2019[2012-13]Status: DisposedITAT Hyderabad22 Nov 2019AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

Hil Limited, Hyderabad vs. ACIT, Circle-2(2), Hyderabad

In the result, appeals of the assessee for the A

ITA 555/HYD/2017[2013-14]Status: DisposedITAT Hyderabad22 Nov 2019AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S Hil Limited(Formerly Known As Hyderabad Industries Limited), Hyderabad vs. Addl.CIT, Range-2, Hyderabad

In the result, appeals of the assessee for the A

ITA 1703/HYD/2014[2011-12]Status: DisposedITAT Hyderabad22 Nov 2019AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S Hil Limited(Formerly Known As Hyderabad Industries Limited), Hyderabad vs. Addl.CIT, Range-2, Hyderabad

In the result, appeals of the assessee for the A

ITA 1702/HYD/2014[2010-11]Status: DisposedITAT Hyderabad22 Nov 2019AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

M/S Hil Limited(Formerly Known As Hyderabad Industries Limited), Hyderabad vs. Addl.CIT, Range-2, Hyderabad

In the result, appeals of the assessee for the A

ITA 1701/HYD/2014[2009-10]Status: DisposedITAT Hyderabad22 Nov 2019AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri A.V.Raghu Ram, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1701/Hyd/14 2009-10 Addl. Commissioner M/s.HIL Limited of Income Tax, 1702/Hyd/14 2010-11 (Formerly known as Range-2, M/s.Hyderabad HYDERABAD Industries Limited) 1703/Hyd/14 2011-12 HYDERABAD [PAN: AAACH2676Q] 647/Hyd/19 2012-13 ACIT, Circle-2(2), HYDERABAD 555/Hyd/17 2013-14 For Assessee : Shri A.V.Raghu Ram, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 16-10-2019& 17-10-2019 Date of Pronouncement : 22-…

Cooper Corporation Pvt. Ltd., Satara vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is partly allowed for statistical purposes

ITA 112/PUN/2015[2009-10]Status: DisposedITAT Pune08 Feb 2019AY 2009-10
For Appellant: Shri Krishna GujarathiFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 32(1)Section 35

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी. क"णाकरा राव , लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.112/PUN/2015 िनधा"रण वष" / Assessment Year : 2009-10 Cooper Corporation Pvt. Ltd., L-3, Additional MIDC, Satara अपीलाथ"/Appellant PAN: AAACC9687J …. Vs. Dy. CIT, …. ""यथ" / Respondent Satara Circle, Satara आयकर अपील सं. / ITA No.104/PUN/2015 िनधा"रण वष" / Assessment Year : 2009-10 Dy. CIT, अपीलाथ"/Appellant Satara Circle, Satara …. Vs. Cooper Corporation Pvt. Ltd.,…