CIT v. Tejas Networks India (P.) Ltd.

52 Taxmann.com 513High Court2014#7947 most cited

What is CIT v. Tejas Networks India (P.) Ltd. authority for?

Expenditure incurred for upgrading an existing product is revenue expenditure, not capital expenditure, as it keeps the product competitive and responsive to market changes. Such expenditures do not create an enduring benefit.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Tejas Networks India (P.) Ltd. · section 37(1) · revenue expenditure · capital expenditure · upgrading existing product · enduring benefit

Sections most often in play

Section 143(3)Section 250Section 32Section 35(1)(iv)Section 35(2AB)Section 37(1)Section 35
Read the full judgment

Issues it is cited on

section 35(1)(iv)section 35(1)r&d expenditureweighted deductionsection 35(2ab)specified domestic transactioncorporate guaranteesection 35cup methodenduring benefitput to usesection 32

Judgments citing CIT v. Tejas Networks India (P.) Ltd.

DCIT Circle 8, Pune vs. Mahle Anand Thermal Systems Pvt. Ltd, Pune

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 96/PUN/2024[2015-16]Status: DisposedITAT Pune22 Jan 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri R D OnkarFor Respondent: Shri Amol Khairnar CIT-DR
Section 143(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Circle-8, Pune M/s. Mahle Anand Thermal Systems Pvt. Ltd. Vs. 29, Milestone Pune Nashik Highway, Chakan, Pune – 410501 PAN: AABCB2186L (Appellant) (Respondent) Assessment year : 2014-15 M/s. Mahle Anand Thermal Systems Pvt. Ltd. DCIT, Circle-8, Pune 29, Milestone Pune Nashik Highway, Vs. Chakan, Pune – 410501 PAN: AABCB2186L (Appellant) (Respondent) Assessment year : 2015-16 DCIT, Circle-8, Pune M/s. Mahle Anand Thermal Systems Pvt. Ltd. V…

Mahle Anand Thermal Systems Private Limited, Pune vs. Dy Commissioner of Income Tax, Pune

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 333/PUN/2024[2014-15]Status: DisposedITAT Pune22 Jan 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri R D OnkarFor Respondent: Shri Amol Khairnar CIT-DR
Section 143(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Circle-8, Pune M/s. Mahle Anand Thermal Systems Pvt. Ltd. Vs. 29, Milestone Pune Nashik Highway, Chakan, Pune – 410501 PAN: AABCB2186L (Appellant) (Respondent) Assessment year : 2014-15 M/s. Mahle Anand Thermal Systems Pvt. Ltd. DCIT, Circle-8, Pune 29, Milestone Pune Nashik Highway, Vs. Chakan, Pune – 410501 PAN: AABCB2186L (Appellant) (Respondent) Assessment year : 2015-16 DCIT, Circle-8, Pune M/s. Mahle Anand Thermal Systems Pvt. Ltd. V…

DCIT, Circle-8, Pune vs. Mahle Anand Thermal Systems Pvt. Ltd., Pune

ITA 228/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jan 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri R D OnkarFor Respondent: Shri Amol Khairnar CIT-DR
Section 143(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.127/PUN/2024 Assessment year : 2014-15 DCIT, Circle-8, Pune Vs. M/s. Mahle Anand Thermal Systems Pvt. Ltd. (Appellant) 29, Milestone Pune Nashik Highway, Chakan, Pune – 410501 PAN: AABCB2186L (Respondent) ITA No.333/PUN/2024 Assessment year : 2014-15 M/s. Mahle Anand Thermal Systems Pvt. Ltd. Vs. DCIT, Circle-8, Pune 29, Milestone Pune Nashik Highway, (Appellant) Chakan, Pune – 410501 PAN: AABCB2186L (Respondent) ITA No.96/PUN/2024 Assessment year : 2015-16 DCIT,…

DCIT, Circle-8, Pune vs. Mahale Anand Thermal Systems Pvt. Ltd., Pune

In the result, the appeal and the CO filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 127/PUN/2024[2014-15]Status: DisposedITAT Pune22 Jan 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri R D OnkarFor Respondent: Shri Amol Khairnar CIT-DR
Section 143(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Circle-8, Pune M/s. Mahle Anand Thermal Systems Pvt. Ltd. Vs. 29, Milestone Pune Nashik Highway, Chakan, Pune – 410501 PAN: AABCB2186L (Appellant) (Respondent) Assessment year : 2014-15 M/s. Mahle Anand Thermal Systems Pvt. Ltd. DCIT, Circle-8, Pune 29, Milestone Pune Nashik Highway, Vs. Chakan, Pune – 410501 PAN: AABCB2186L (Appellant) (Respondent) Assessment year : 2015-16 DCIT, Circle-8, Pune M/s. Mahle Anand Thermal Systems Pvt. Ltd. V…

Wipro Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 370/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(2)Section 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.370/Bang/2021 Assessment year : 2016-17 M/s. Wipro Limited Vs. The Assistant Commissioner of 76R & 80P, Doddakannellii, Income-tax, Sarjapur Road, Circle-7(1)(2) Bangalore 560 035 Bangalore. PAN: AAACW 0387R APPELLANT RESPONDENT Appellant by : Shri Sandeep Huilgol, Advocate Respondent by : Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.04.2023 Date of Pronouncement : 14.06.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Memb…

Asst CIT Cir 2(2)(1), Mumbai vs. Mahindra & Mahindra Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1739/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2022AY 2010-11

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal () Mahindra & Mahindra Limited Vs Asst.Commissioner Of Income-Tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road Pan : Aaacm3025E Mumbai-400 020 Appellant Respondent Asst.Commissioner Of Income-Tax, Vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 Pan : Aaacm3025E Appellant Respondent

Section 143(3)Section 144CSection 14ASection 35Section 40Section 80I

…1 ITA 1676/Mum/2015 ITA 1739/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Mahindra & Mahindra Limited vs Asst.Commissioner of Income-tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road PAN : AAACM3025E Mumbai-400 020 APPELLANT RESPONDENT Asst.Commissioner of Income-tax, vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 PAN : AAA…

Mahindra & Mahindra Limited, Mumbai vs. ACIT, Cir -2(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1676/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2022AY 2010-11

Bench: Shri M. Balaganesh () & Smt. Kavitha Rajagopal () Mahindra & Mahindra Limited Vs Asst.Commissioner Of Income-Tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road Pan : Aaacm3025E Mumbai-400 020 Appellant Respondent Asst.Commissioner Of Income-Tax, Vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 Pan : Aaacm3025E Appellant Respondent

Section 143(3)Section 144CSection 14ASection 35Section 40Section 80I

…1 ITA 1676/Mum/2015 ITA 1739/Mum/2015 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Mahindra & Mahindra Limited vs Asst.Commissioner of Income-tax, Corporation Taxation, P.K. Kurne Circle-2(2)(1), Mumbai Chowk, Worli, Mumbai-400 018 Aayakar Bhavan, M.K. Road PAN : AAACM3025E Mumbai-400 020 APPELLANT RESPONDENT Asst.Commissioner of Income-tax, vs 020Mahindra & Mahindra Limited Circle-2(2)(1), Mumbai Corporation Taxation, P.K. Kurne Aayakar Bhavan, M.K. Road Chowk, Worli, Mumbai-400 018 Mumbai-400 PAN : AAA…

M/S. Wipro Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(2), Bangalore

In the result, the appeal filed by the assessee is treated as partly allowed for statistical purposes

ITA 2556/BANG/2019[2015-16]Status: HeardITAT Bangalore23 May 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(Tp)A No.2556/Bang/2019 Assessment Year : 2015-16

For Appellant: Shri S. Ganesh, Sr. ARFor Respondent: Shri T. Roumuan Paite, D.R
Section 143(3)

…IT(TP)A No.2556/Bang/2019 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.2556/Bang/2019 Assessment Year : 2015-16 M/s. Wipro Limited 76R & 80P, Doddakannellii Deputy Commissioner of Sarjapur Road Income-tax Vs. Bangalore 560 035 Circle-7(1)(2) Bangalore PAN NO : AAACW0387R APPELLANT RESPONDENT Appellant by : Shri S. Ganesh, Sr. AR Respondent by : Shri T. Roumuan Paite, D.R. Date of Hearing : 14.03.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, AC…

Mahale Behr India Pvt.Ltd, (Formerly Known As Mahle Behr India Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal filed by the assessee stands allowed

ITA 624/PUN/2018[2011-12]Status: DisposedITAT Pune17 May 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaआयकर अपील सं. / Ita No.624/Pun/2018 िनधा"रण वष" / Assessment Year: 2011-12 Mahale Behr India Pvt. Ltd., Vs. Dcit, Circle-8, (Formerly Known As Mahle Pune. Behr India Ltd.), 29 Milestone, Pune – Nashik Highway, Village- Kuruli, Taluka: Khed, Chakan, Pune- 410501. Pan : Aabcb2186L Appellant Respondent Assessee By : Shri R. D. Onkar Revenue By : Shri Sunil Kumar Date Of Hearing : 29.03.2022 Date Of Pronouncement : 17.05.2022 आदेश / Order Per Inturi Rama Rao, Am : This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)- 6, Pune [‘The Cit(A)’] Dated 31.01.2018 For The Assessment Year 2011-12. 2. This Is A Recalled Matter. In The First Round Of Litigation Of Appeal, The Tribunal Vide Order Dated 31.08.2021 In Ita No.624/Pun/2018 For The Assessment Year 2011-12 Had Partly

For Appellant: Shri R. D. OnkarFor Respondent: Shri Sunil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.624/PUN/2018 िनधा"रण वष" / Assessment Year: 2011-12 Mahale Behr India Pvt. Ltd., Vs. DCIT, Circle-8, (Formerly Known as MAHLE Pune. Behr India Ltd.), 29 Milestone, Pune – Nashik Highway, Village- Kuruli, Taluka: Khed, Chakan, Pune- 410501. PAN : AABCB2186L Appellant Respondent Assessee by : Shri R. D. Onkar Revenue by : Shri Sunil Kumar Date of hearing : 29.03.2022 Date of pronouncement : 17.05.2022 आदेश / ORDER PER INTURI RAMA RAO, AM : This is an…

M/S. Sogefi Engine Systems India Private Limited (Formerly Known As Sogefi- Mnr Engine Systems India Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 2089/BANG/2019[2016-17]Status: DisposedITAT Bangalore15 Jul 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1696 to 1698/Bang/2019, 2089/Bang/2019 & 757/Bang/2016 Assessment years : 2013-14 to 2016-17 & 2012-13 Sogefi Engine Systems India Vs. The Assistant Commissioner Private Limited of Income Tax, [formerly Sogefi-MNR Engine Circle 6(1)(2), Systems India Pvt. Ltd.], Bangalore. 54/3/B, Ejipura Main Road, Vivek Nagar, Bangalore – 560 047. PAN: AAFCM 6821K APPELLANT RESPONDENT Appellant by : Shri Venkatesh Kumar, Advocate Respondent by : Shri Priyadarshi Mishra, Add…

M/S. Sogefi Engine Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 1698/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1696 to 1698/Bang/2019, 2089/Bang/2019 & 757/Bang/2016 Assessment years : 2013-14 to 2016-17 & 2012-13 Sogefi Engine Systems India Vs. The Assistant Commissioner Private Limited of Income Tax, [formerly Sogefi-MNR Engine Circle 6(1)(2), Systems India Pvt. Ltd.], Bangalore. 54/3/B, Ejipura Main Road, Vivek Nagar, Bangalore – 560 047. PAN: AAFCM 6821K APPELLANT RESPONDENT Appellant by : Shri Venkatesh Kumar, Advocate Respondent by : Shri Priyadarshi Mishra, Add…

M/S. Sogefi Engine Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 1697/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1696 to 1698/Bang/2019, 2089/Bang/2019 & 757/Bang/2016 Assessment years : 2013-14 to 2016-17 & 2012-13 Sogefi Engine Systems India Vs. The Assistant Commissioner Private Limited of Income Tax, [formerly Sogefi-MNR Engine Circle 6(1)(2), Systems India Pvt. Ltd.], Bangalore. 54/3/B, Ejipura Main Road, Vivek Nagar, Bangalore – 560 047. PAN: AAFCM 6821K APPELLANT RESPONDENT Appellant by : Shri Venkatesh Kumar, Advocate Respondent by : Shri Priyadarshi Mishra, Add…

M/S. Sogefi Engine Systems India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 1696/BANG/2019[2013-14]Status: DisposedITAT Bangalore15 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1696 to 1698/Bang/2019, 2089/Bang/2019 & 757/Bang/2016 Assessment years : 2013-14 to 2016-17 & 2012-13 Sogefi Engine Systems India Vs. The Assistant Commissioner Private Limited of Income Tax, [formerly Sogefi-MNR Engine Circle 6(1)(2), Systems India Pvt. Ltd.], Bangalore. 54/3/B, Ejipura Main Road, Vivek Nagar, Bangalore – 560 047. PAN: AAFCM 6821K APPELLANT RESPONDENT Appellant by : Shri Venkatesh Kumar, Advocate Respondent by : Shri Priyadarshi Mishra, Add…

M/S Sogefi Mnr Filtration India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, all the appeals are dismissed

ITA 757/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1696 to 1698/Bang/2019, 2089/Bang/2019 & 757/Bang/2016 Assessment years : 2013-14 to 2016-17 & 2012-13 Sogefi Engine Systems India Vs. The Assistant Commissioner Private Limited of Income Tax, [formerly Sogefi-MNR Engine Circle 6(1)(2), Systems India Pvt. Ltd.], Bangalore. 54/3/B, Ejipura Main Road, Vivek Nagar, Bangalore – 560 047. PAN: AAFCM 6821K APPELLANT RESPONDENT Appellant by : Shri Venkatesh Kumar, Advocate Respondent by : Shri Priyadarshi Mishra, Add…