CIT v. Claris Lifesciences Ltd.

326 ITR 251High Court2010#476 most cited

What is CIT v. Claris Lifesciences Ltd. authority for?

If approval from the Department of Scientific and Industrial Research (DSIR) for an in-house R&D centre is granted during the previous year, the assessee is entitled to claim weighted deduction under section 35(2AB) for the entire expenditure incurred during that year.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Claris Lifesciences Ltd. · 326 ITR 251 · Section 35(2AB) · weighted deduction · scientific research expenditure · R&D centre approval · DSIR approval timing · eligibility for entire expenditure · in-house R&D · previous year expenditure

Also reported as

174 Taxmann 11320 Taxmann.com 682

Sections most often in play

Section 35(2AB)Section 143(3)Section 14ASection 115JBSection 142(1)Section 143(2)Section 37(1)Section 8D

Issues it is cited on

scientific research expenditureweighted deductionsection 35(2ab)r&d expendituresection 35(1)section 35depreciation on goodwillsection 80icadditional depreciationsection 32(1)section 80ibsection 40(a)(i)

Judgments citing CIT v. Claris Lifesciences Ltd.

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 316/CHNY/2014[2008-2009]Status: DisposedITAT Chennai03 May 2017AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…amount disclosed in the annual report. The restriction by DSIR overlooking the reconciliation is unjust and hence the claim as made by the appellant should have been allowed. The Ld.A.R relied on the following decisions: i. CIT vs Claris Life Sciences Ltd. 326 ITR 251(Guj) ii. CIT vs.Wheels India Ltd 336 ITR 513 (Mad) iii. Electronics Corporation of India Ltd.vs ACIT(ITA No.1106/Hyd/2011 14.1 We have heard both the parties and perused the materials placed on record. The act does not place any restrictions to incur the expenditure. The expenditure incurred for the purpose of scientific research required to b…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 205/CHNY/2014[2009-10]Status: DisposedITAT Chennai03 May 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…amount disclosed in the annual report. The restriction by DSIR overlooking the reconciliation is unjust and hence the claim as made by the appellant should have been allowed. The Ld.A.R relied on the following decisions: i. CIT vs Claris Life Sciences Ltd. 326 ITR 251(Guj) ii. CIT vs.Wheels India Ltd 336 ITR 513 (Mad) iii. Electronics Corporation of India Ltd.vs ACIT(ITA No.1106/Hyd/2011 14.1 We have heard both the parties and perused the materials placed on record. The act does not place any restrictions to incur the expenditure. The expenditure incurred for the purpose of scientific research required to b…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 204/CHNY/2014[2008-09]Status: DisposedITAT Chennai03 May 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…amount disclosed in the annual report. The restriction by DSIR overlooking the reconciliation is unjust and hence the claim as made by the appellant should have been allowed. The Ld.A.R relied on the following decisions: i. CIT vs Claris Life Sciences Ltd. 326 ITR 251(Guj) ii. CIT vs.Wheels India Ltd 336 ITR 513 (Mad) iii. Electronics Corporation of India Ltd.vs ACIT(ITA No.1106/Hyd/2011 14.1 We have heard both the parties and perused the materials placed on record. The act does not place any restrictions to incur the expenditure. The expenditure incurred for the purpose of scientific research required to b…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 203/CHNY/2014[2006-07]Status: DisposedITAT Chennai03 May 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…amount disclosed in the annual report. The restriction by DSIR overlooking the reconciliation is unjust and hence the claim as made by the appellant should have been allowed. The Ld.A.R relied on the following decisions: i. CIT vs Claris Life Sciences Ltd. 326 ITR 251(Guj) ii. CIT vs.Wheels India Ltd 336 ITR 513 (Mad) iii. Electronics Corporation of India Ltd.vs ACIT(ITA No.1106/Hyd/2011 14.1 We have heard both the parties and perused the materials placed on record. The act does not place any restrictions to incur the expenditure. The expenditure incurred for the purpose of scientific research required to b…

DCIT, Chennai vs. Turbo Energy Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 629/CHNY/2013[2007-08]Status: DisposedITAT Chennai03 May 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…amount disclosed in the annual report. The restriction by DSIR overlooking the reconciliation is unjust and hence the claim as made by the appellant should have been allowed. The Ld.A.R relied on the following decisions: i. CIT vs Claris Life Sciences Ltd. 326 ITR 251(Guj) ii. CIT vs.Wheels India Ltd 336 ITR 513 (Mad) iii. Electronics Corporation of India Ltd.vs ACIT(ITA No.1106/Hyd/2011 14.1 We have heard both the parties and perused the materials placed on record. The act does not place any restrictions to incur the expenditure. The expenditure incurred for the purpose of scientific research required to b…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 351/CHNY/2013[2007-2008]Status: DisposedITAT Chennai03 May 2017AY 2007-2008

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…amount disclosed in the annual report. The restriction by DSIR overlooking the reconciliation is unjust and hence the claim as made by the appellant should have been allowed. The Ld.A.R relied on the following decisions: i. CIT vs Claris Life Sciences Ltd. 326 ITR 251(Guj) ii. CIT vs.Wheels India Ltd 336 ITR 513 (Mad) iii. Electronics Corporation of India Ltd.vs ACIT(ITA No.1106/Hyd/2011 14.1 We have heard both the parties and perused the materials placed on record. The act does not place any restrictions to incur the expenditure. The expenditure incurred for the purpose of scientific research required to b…

Elgi Equipments Ltd., Coimbatore vs. JCIT, Coimbatore

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

ITA 973/CHNY/2015[2011-12]Status: DisposedITAT Chennai21 Oct 2016AY 2011-12

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 973/Mds/2015 "नधा"रण वष" /Assessment Year : 2011-2012

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Supriyo Pal, IRS, JCIT
Section 115JSection 234BSection 234CSection 35

…respect of capital expenditure alone in return of income filed. As per assessee it was eligible for 200% deduction on revenue expenditure also. Relying on the of judgment of Hon’ble Gujarat High Court in the case of CIT vs. Claris Life Sciences Ltd (2010) (326 ITR 251) and that of Hon’ble Delhi (2011) (335 ITR 117), assessee submitted before the ld. Assessing Officer that it was eligible for weighted deduction of 200% on the revenue expenditure also. Contention of the assessee was that competent authority had authority only to approve the research and development facility but not the amount of expenditure el…

ITO 16(2)(4), Mumbai vs. Prestige Builders, Mumbai

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

ITA 4596/MUM/2014[2008-09]Status: DisposedITAT Mumbai10 Aug 2016AY 2008-09

Bench: Shri Mahavir Singh () & Shri Manoj Kumar Aggarwal ()

For Appellant: Ms. Bharti SinghFor Respondent: Ms. Neelam C. Jadhav
Section 143(3)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) ITA No. 4596 & 4597/MUM/2014 Assessment Year: 2008-09 & 2009-10 ITO 16(2)(4) Vs. Prestige Builders 2nd Floor, Matru Mandir 1st Floor, 297 Tardeo Rd. Old Tardeo Rd. Mumbai- 400007 Nana Chowk, Mumbai- 400007 PAN No. AAKFM1063B (Appellant) (Respondent) Appellant by : Ms. Bharti Singh Respondent By : Ms. Neelam C. Jadhav Date of Hearing : 28/07/2016 Date of pronouncement : 10/08/2016 O R D ER PER MAHAVIR SINGH, JM : These two appeals by the Revenue are aris…

Gharda Chemicals Ltd, Mumbai vs. Addl CIT 9(1), Mumbai

ITA 5348/MUM/2009[2004-05]Status: DisposedITAT Mumbai29 Apr 2016AY 2004-05

Bench: S/Sh.Rajendra & C.N. Prasadआयकर अपील सं./Ita/5474/Mum/2009,िनधा"रण वष" /Assessment Year: 2004-05 Dcit, Circle-9(1) Gharda Chemicals Limited Churchgate,Mumbai-400 020. 5/6, Jer Mansion, W.P. Varde Marg, Vs. Off Turner Road, Bandra (W), Mumbai-50. Pan: Aaacg 1255 E आयकर अपील सं./Ita/5348/Mum/2009,िनधा"रण वष" /Assessment Year: 2004-05 Gharda Chemicals Limited Vs. Dcit, Circle-9(1) Mumbai-400 050. Aayakar Bhavan, Mumbai-400020. आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita/8376/Mum/2010,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2005-06 वष" Gharda Chemicals Limited Vs. Dcit, Circle-9(1) Bandra (W),Mumbai-50. Aayakar Bhavan, Mumbai-400020. आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita/8758/Mum/2010,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2005-06 वष" Dcit, Circle-9(1) Vs. M/S.Gharda Chemicals Limited Churchgate,Mumbai-400 020. Mumbai-400 018. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Debashish Chandra Assessee By: Ms. Vasanti Patel & Shri Gopal Bohra सुनवाई की तारीख / Date Of Hearing: 13.04.2016 घोषणा की तारीख / Date Of Pronouncement: 29.04.2016 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act)

For Appellant: Ms. Vasanti Patel & Shri Gopal BohraFor Respondent: Shri Debashish Chandra
Section 254(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई “केकेकेके” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील सं./ITA/5474/Mum/2009,िनधा"रण वष" /Assessment Year: 2004-05 DCIT, Circle-9(1) Gharda Chemicals Limited Churchgate,Mumbai-400 020. 5/6, Jer Mansion, W.P. Varde Marg, Vs. Off Turner Road, Bandra (W), Mumbai-50. PAN: AAACG 1255 E आयकर अपील सं./ITA/5348/Mum/2009,िनधा"रण वष" /Assessment Year: 2004-05 Gharda Chemicals Limited Vs. DCIT, Circle-9(1) Mumbai-400 050. Aayakar Bhavan, Mumbai-40002…

M/S. Strides Arcolab Ltd., Navi Mumbai vs. ITO - 10(3)(4), Mumbai

In the result, assessee’s cross objection is partly allowed

ITA 641/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Apr 2016AY 2003-2004

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Nitesh JoshiFor Respondent: Shri N.K. Chand
Section 115JSection 35

…tions of the aforesaid expenditure incurred by the assessee in terms of the Section 35(2AB) of the Act and in coming to this conclusion, the Tribunal has relied upon the judgment of Gujarat High Court in Commissioner of Income Tax v. Claris Lifesciences Ltd., 326 ITR 251(Guj). We have gone through the aforesaid judgment of the Gujarat High Court and find that Gujarat High Court detailed in nouncertain terms that the cut-off date mentioned in the certificate issued by the DSIR would be of no relevance. What is to be seen is that the assessee was in indulging in R&D activity and had incurred the expenditure thereup…

ITO 16(2)(4), Mumbai vs. Prestige Builders, Mumbai

Appeal are dismissed

ITA 3355/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Feb 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ashwani Taneja: Ito-16(2)(4) Vs M/S. Prestige Builders 1St Floor, 297, Old Tardeo Road, (Appellant) Nana Chowk, Mumbai 400 007. Pan : Aakfm1063B (Respondent)

For Appellant: Shri S.R. Kirtney (DR)For Respondent: None
Section 143(3)Section 80I

…liance on the judgment of the Hon'ble Delhi High Court in the case of CIT v. Sandan Vikas (India) Ltd., 335 ITR 117 wherein the Hon'ble High Court has relying upon another judgement of Hon'ble Gujarat High Court in the case of CIT v. Claris Lifesciences Ltd., 326 ITR 251 (Guj.) has taken a similar view. Similar view was taken by the Hon'ble Bombay High Court in the case of CIT v. Ackruti City Ltd., 31 taxmann.com 275 (Bombay) wherein the Hon'ble Bombay High Court held as under :- “In this appeal by the Revenue for assessment year 2005-06, following questions of law have been proposed for our consideration. “(a)…

M/S. Nrb Bearings Ltd., Mumbai vs. Addl. CIT 2(2), Mumbai

In the result, appeal of the department stands dismissed

ITA 672/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Oct 2015AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amit Shukla

For Respondent: Shri Rakesh Kumar Agarwal
Section 143(3)Section 40

…expenditure incurred throughout the year is eligible or qualifies for weighted deduction. In support of the said proposition, the reliance was placed on the decision of the Hon’ble Gujarat High Court in the case of CIT vs Claris Lifesciences Ltd, reported in 326 ITR 251. Further, the said proposition is also supported by a decision of Madras High Court in the case of CIT vs Wheels India Ltd. [2010-TIOL-773]. The Ld. CIT(A), after following the aforesaid decisions of the High Courts and also analyzing the relevant provision of section 35(2AB) decided the issue in favour of the assessee. 27. The Ld. DR, submitted…

Addl CIT RG 2(2), Mumbai vs. Nrb Bearings Ltd, Mumbai

In the result, appeal of the department stands dismissed

ITA 1982/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Oct 2015AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amit Shukla

For Respondent: Shri Rakesh Kumar Agarwal
Section 143(3)Section 40

…expenditure incurred throughout the year is eligible or qualifies for weighted deduction. In support of the said proposition, the reliance was placed on the decision of the Hon’ble Gujarat High Court in the case of CIT vs Claris Lifesciences Ltd, reported in 326 ITR 251. Further, the said proposition is also supported by a decision of Madras High Court in the case of CIT vs Wheels India Ltd. [2010-TIOL-773]. The Ld. CIT(A), after following the aforesaid decisions of the High Courts and also analyzing the relevant provision of section 35(2AB) decided the issue in favour of the assessee. 27. The Ld. DR, submitted…

M/S Tejas Networks Limited vs. The Deputy Commissioner of Income Tax

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24th DAY OF APRIL, 2015 BEFORE THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION NO.7004/2014 (T-IT) BETWEEN: M/S TEJAS NETWORKS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT: PLOT NO.25, 5TH CROSS, J.P. SOFTWARE PARK ELECTRONIC CITY, PHASE-1, HOSUR ROAD, BENGALURU-560 100 REPRESENTED BY ITS MANAGING DIRECTOR MR. SANJAY NAYAK S/O SRI. SHANKAR NAYAK AGED ABOUT 49 YEARS. ... PETITIONER (BY SRI N VENKATARAMAN, Sr.COUNSEL A/W SRI…

CIT vs. Sadan Vikas India Ltd

The appeal is dismissed

ITA/348/2011HC Delhi24 Feb 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 35

…ITA No.348/2011 Page 1 of 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.348/2011 % Date of Decision: 24.02.2011 The Commissioner of Income Tax - III …. Appellant Through: Ms.Rashmi Chopra, Sr. Standing Counsel. Versus Sandan Vikas (India) Ltd. …. Respondent Through: Mr.S. Krishnan, Advocate CORAM: HON’BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether reporters of Local papers may be allowed to see the judgment? No. 2. To be referred to the reporter or not? No.…

CIT vs. Sadan Vikas India Ltd

The appeal is dismissed

ITA - 348 / 2011HC Delhi24 Feb 2011
Section 35

…ITA No.348/2011 Page 1 of 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.348/2011 % Date of Decision: 24.02.2011 The Commissioner of Income Tax - III …. Appellant Through: Ms.Rashmi Chopra, Sr. Standing Counsel. Versus Sandan Vikas (India) Ltd. …. Respondent Through: Mr.S. Krishnan, Advocate CORAM: HON’BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether reporters of Local papers may be allowed to see the judgment? No. 2. To be referred to the reporter or not? No.…