Advance Enzyme Technologies P Ltd. v. ACIT

116 Taxmann.com 498Income Tax Appellate Tribunal2002#16524 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2025.

Issues it is cited on

weighted deduction section 35(2ab)put to use section 35 revenue expenditure capital expenditure section 115jb previous year section 143(2)prescribed section 143 company

Judgments citing Advance Enzyme Technologies P Ltd. v. ACIT

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technoligies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sr No 1 ITA No. 1657/PUN/2024 Appellant DCIT, Circle-1, Aurangabad Respondent Endurance Technologies Limited (earlier High Technology Transmission Systems India Pvt. Ltd.) E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: AAACE7066P A.Y. 2011-12 2 1659/PUN/2024 -do- -do- 2012-13 3 1683/PUN/2024 -do- -do- 2013-14 4 1660/PUN/2024 -do- Endurance Technologies Limited E 92, Waluj, Ranjangaon (S), Bajaj Nagar, MIDC, Waluj SO, Aurangabad - 431136 PAN: A…

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technologies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

ACIT, Circle-14(1)(2), Mumbai vs. M/S Centaur Pharmaceuticals Pvt Ltd, Mumbai

In the result the appeal filed by the Assessing Officer is dismissed and the cross objections of the assessee are allowed

ITA 3224/MUM/2022[2015-16]Status: DisposedITAT Mumbai13 Jun 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Kuldip Singh: A.Y : 2015-16 Acit, Circle – 14(1(2), Vs. M/S. Centaur Pharmaceuticals Pvt. Ltd. Mumbai. (Appellant) Centaure House, Shanti Nagar Vakola, Santacruz East Mumbai 400055 (Respondent)

For Appellant: Shri Vishwas Mahendale, AdvocateFor Respondent: Shri B. Bagchi, Sr. A.R

Section 143(3)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER : A.Y : 2015-16 ACIT, Circle – 14(1(2), Vs. M/s. Centaur Pharmaceuticals Pvt. Ltd. Mumbai. (Appellant) Centaure House, Shanti Nagar Vakola, Santacruz East Mumbai 400055 (Respondent) CO No. 25/MUM/2023 : A.Y : 2015-16 M/s. Centaur Pharmaceuticals Pvt. Ltd. Vs. ACIT, Circle – 14(1(2), Centaure House, Shanti Nagar Mumbai. (Appellant) Vakola, Santacruz East, Mumbai 400055 PAN : AAACC0444K (Respondent) Appellant by : Shri Vishwas Mahendale, Advocate Respondent by :…

Navin Flurine International, Mumbai vs. Dy CIT 7(3)(1), Mumbai

In the result, appeal of the Revenue is fully dismissed

ITA 6532/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Aarti Vissanji &For Respondent: Sh. Manoj Kumar Sinha, DR

Section 115JSection 14ASection 35Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 6533/Mum/2019 (A.Y. 2013-14) Navin Fluorine International Ltd. Suntech Centre, 2nd Floor, 37/40, Subhash Road, Vile Parle (E), Mumbai- 400 057. PAN: AABCP0464B ...... Appellant Vs. Dy.CIT-7(3)(1), Aayakar Bhavan, M.K. Road, Mumbai- 400 020. ..... Respondent ITA No. 6816/Mum/2019 (A.Y. 2013-14) Dy.CIT-10(3)(1), Room No. 217/212, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400 020. ..... Appellant Vs. Navin Fluorine International Ltd. Suntech Centre, 2nd Floor, 37…

M/S. Fdc Limited, Mumbai vs. Addll. CIT- 8 (1), Mumbai

Appeal stand dismissed

ITA 6901/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Oct 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील िं./ I.T.A. No.6901/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) & 2. आयकरअपील िं./ I.T.A. No.6840/Mum/2018 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Fdc Limited Acit Circle– 8(1) बिाम/ 142-48, S. V. Road {Now Acit Circle 9(3)(1)} Jogeshwari (West) R. No. 215, Aayakar Bhavan Vs. Mumbai – 400 102 Mumbai-400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-0253-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील िं./ I.T.A. No.7016/Mum/2018 (धििाारण वर्ा / Assessment Year: 2010-11) Acit Circle– 8(1) M/S Fdc Limited बिाम/ {Now Acit Circle 9(3)(1)} 142-48, S. V. Road R. No. 215, Aayakar Bhavan Jogeshwari (West) Vs. Mumbai-400 020 Mumbai – 400 102 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacf-0253-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri S. S. Nagar, Ld. Ar Revenue By : Shri Sunil Deshpande, Ld. Cit-Dr ुनवाई की तारीख/ : 20/07/2021 Date Of Hearing घोषणा की तारीख / : 08/10/2021 Date Of Pronouncement

For Appellant: Shri S. S. Nagar, Ld. ARFor Respondent: Shri Sunil Deshpande, Ld. CIT-DR

Section 143(3)Section 154Section 92C

…his decision, it has been held by Hon’ble Court that the approval of R&D facility by DSIR is sufficient to claim deduction u/s 35(2AB). This decision has been followed by coordinate bench of Mumbai Tribunal in Advance Enzyme Technologies P Ltd V/s ACIT (2020; 116 Taxmann.com 498) wherein it has been held that once existence of R&D facility was not disputed and expenditure for that purpose was genuine in nature and recognition to facility was valid during relevant period, then merely for reason of non-issuance of approval for certain period in prescribed Form 3CM by competent authority, weighted deduction as claim…