Advik Hi Tech Pvt. Ltd. v. Addl. CIT 920140

51 Taxmann.com 245Income Tax Appellate Tribunal2014#10658 most cited

What is Advik Hi Tech Pvt. Ltd. v. Addl. CIT 920140 authority for?

Recognition of a Scientific Research and Development facility by the prescribed authority is sufficient for claiming deduction under Section 35(2AB), even if the formal approval for the facility was not granted by the prescribed authority for the entire period of expenditure. The entitlement to deduction is not negated by the absence of subsequent formal approval.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2020.

Also referred to as

Advik Hi Tech Pvt. Ltd. · Addl. CIT · Section 35(2AB) · R&D facility · weighted deduction · prescribed authority approval · scientific research · deduction entitlement

Judgments citing Advik Hi Tech Pvt. Ltd. v. Addl. CIT 920140

DCIT, New Delhi vs. M/S Ve Commercial Vehicles Ltd, New Delhi

In the result, the appeals of the revenue are dismissed

ITA 581/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Apr 2020AY 2010-11

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…

DCIT, New Delhi vs. M/S Ve Commercial Vehicles Ltd, New Delhi

In the result, the appeals of the revenue are dismissed

ITA 580/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Apr 2020AY 2009-10

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…

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…

Star Engineers India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal of assessee is allowed

ITA 1435/PUN/2018[2014-15]Status: DisposedITAT Pune27 Mar 2019AY 2014-15

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1435/Pun/2018 यििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri P.S. ShingteFor Respondent: Shri M.K. Verma
Section 143(3)Section 35

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1435/PUN/2018 यििाारण वषा / Assessment Year : 2014-15 Star Engineers India Pvt. Ltd., Plot No.54/2, D-2 Block, MIDC, Chinchwad, अऩीऱाथी/Appellant Pune - 411019 …. PAN: AAHCS6334B Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 10, Pune अऩीऱाथी की ओर से / Appellant by : Shri P.S. Shingte प्रत्यथी की ओर से / Responde…

Deputy Commissioner of Income-Tax vs. Serum Institute of India Ltd., Pune

In the result, both the appeals of the Revenue are dismissed

ITA 934/PUN/2016[2012-13]Status: DisposedITAT Pune12 Oct 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…

Deputy Commissioner of Income-Tax vs. Serum Institute of India Ltd., Pune

In the result, both the appeals of the Revenue are dismissed

ITA 607/PUN/2016[2011-12]Status: DisposedITAT Pune12 Oct 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…

Serum Institute of India Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, both the appeals of the Revenue are dismissed

ITA 550/PUN/2016[2012-13]Status: DisposedITAT Pune12 Oct 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…

Serum Institute of India Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, both the appeals of the Revenue are dismissed

ITA 549/PUN/2016[2011-12]Status: DisposedITAT Pune12 Oct 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…

Minilec India Private Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 690/PUN/2015[2010-11]Status: DisposedITAT Pune09 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.690/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. Pan:Aabcm2682E Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Mukesh Jha, JCIT
Section 143(3)Section 35Section 35(1)Section 35(1)(i)Section 35(1)(iv)Section 43BSection 69C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.690/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 Minilec India Pvt. Ltd., 1073/1-2-3, At & Post Pirangut, अऩीऱाथी/Appellant Pune – 412111 …. PAN:AABCM2682E Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 11(2), Pune अऩीऱाथी की ओर से / Appellant by : Shri Kishore Phadke प्रत्यथी की ओर से / Respondent by : Shri Mukesh Jha, JC…

Deputy Commissioner of Income-Tax vs. K.J. Infrastructure Projects India Pvt. Ltd., Pune

In the result, appeal of the Revenue is dismissed

ITA 605/PUN/2016[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: N O N EFor Respondent: Dr. Vivek Aggarwal
Section 80ISection 80l

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.605/PUN/2016 ननधाारण र्वर्ा / Assessment Year : 2011-12 Dy. Commissioner of Income Tax, Central Circle – 1(2), Pune .......अऩीऱाथी / Appellant बनाम / V/s. K.J. Infrastructure Projects India Pvt. Ltd., Purandar Complex, Industrial Estate, Mukund Nagar, Pune – 411037 PAN : AADCK3385J ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Dr. Vi…

Advik Hi Tech Pvt. Ltd. v. Addl. CIT 920140 (51 Taxmann.com 245) — Cited in 10 Judgments | BharatTax