CIT v. TVS Electronics Ltd.

171 ITD 124Income Tax Appellate Tribunal2018#8812 most cited

What is CIT v. TVS Electronics Ltd. authority for?

Deduction under section 35(2AB) cannot be denied for in-house R&D facilities when the assessee has complied with the requirements, even if there is a delay or non-issuance of Form 3CL by DSIR. The expenditure eligible for deduction under section 35(2AB) is not restricted to the amount certified by DSIR in Form 3CL.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

CIT v. TVS Electronics Ltd. · 171 ITD 124 · section 35(2AB) · deduction for R&D · DSIR approval · Form 3CL · delay in Form 3CL · denial of deduction

Issues it is cited on

section 10b(8)business transfer agreementintra group servicesweighted deductionsection 35(2ab)depreciation on goodwillmat creditfar analysissection 32(1)(ii)additional depreciationdeduction under section 80iabenchmarking analysis

Judgments citing CIT v. TVS Electronics Ltd.

Srf Limited, Delhi vs. Assistant / Deputy Commissioner of Income Tax, Circle 10(1), New Delhi, Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 5618/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…7] 85 taxmann.com 80 (Gujarat) (v) Special Leave Petition filed by revenue against ruling of Hon’ble Gujrat High Court, has been dismissed by Hon'ble Supreme Court [2018-TIOL-282-SC-IT]) (vi) Minilec India (P.) Ltd. vs. Asstt. CIT {[2018] 93 taxmann.com 213 / 171 ITD 124 (Pune – Trib.)}. 184. Considered the rival submissions and material placed on record. It is undisputed that the assessee’s in-house R&D facilities were duly recognized by DSIR and the AO has not doubted the genuineness of the expenditure. The only basis of disallowance is non- issuance of Form 3CL by DSIR for the same the assessee continuously fo…

Srf Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1449/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…7] 85 taxmann.com 80 (Gujarat) (v) Special Leave Petition filed by revenue against ruling of Hon’ble Gujrat High Court, has been dismissed by Hon'ble Supreme Court [2018-TIOL-282-SC-IT]) (vi) Minilec India (P.) Ltd. vs. Asstt. CIT {[2018] 93 taxmann.com 213 / 171 ITD 124 (Pune – Trib.)}. 184. Considered the rival submissions and material placed on record. It is undisputed that the assessee’s in-house R&D facilities were duly recognized by DSIR and the AO has not doubted the genuineness of the expenditure. The only basis of disallowance is non- issuance of Form 3CL by DSIR for the same the assessee continuously fo…

Srf Limited, New Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1448/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…7] 85 taxmann.com 80 (Gujarat) (v) Special Leave Petition filed by revenue against ruling of Hon’ble Gujrat High Court, has been dismissed by Hon'ble Supreme Court [2018-TIOL-282-SC-IT]) (vi) Minilec India (P.) Ltd. vs. Asstt. CIT {[2018] 93 taxmann.com 213 / 171 ITD 124 (Pune – Trib.)}. 184. Considered the rival submissions and material placed on record. It is undisputed that the assessee’s in-house R&D facilities were duly recognized by DSIR and the AO has not doubted the genuineness of the expenditure. The only basis of disallowance is non- issuance of Form 3CL by DSIR for the same the assessee continuously fo…

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

…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…

Srf Limited, Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

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

ITA 6252/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Nov 2023AY 2015-16

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2015-16] Srf Limited, Vs Acit, The Galleria, Dlf Mayur Vihar, Circle-1, Ltu, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. Pan-Aaacs0206P Appellant Respondent Appellant By Shri Pradeep Dinodia, Ca, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent By Shri Subhra Jyoti Chakraborty, Cit Dr Date Of Hearing 26.10.2023 Date Of Pronouncement 20.11.2023 Order

Section 115JSection 143(3)Section 234CSection 250(6)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2015-16] SRF Limited, vs ACIT, The Galleria, DLF Mayur Vihar, Circle-1, LTU, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. PAN-AAACS0206P APPELLANT RESPONDENT Appellant by Shri Pradeep Dinodia, CA, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent by Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing 26.10.2023 Date of Pronouncement 20.11.2023 ORDER PER KUL BHARAT, JM :…

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 8739/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

Section 3Section 35Section 35I

…ection 35(2AB) cannot be denied in respect of recognized in-house R & D centre even though approval in Form 3CM for the relevant years was under consideration or awaited. iv. CIT vs TVS Electronics Ltd. 419 ITR 187 (Madras) v. Minilec India (P.) Ltd. vs ACIT 171 ITD 124 (Pune Trib.) c) Expenditure eligible for deduction under section 35(2AB) of the Act cannot be restricted to the amount of expenditure certified by Department of Scientific and Industrial Research (‘DSIR’) in Form 3CL vi. ACIT vs Torrent Pharmaceuticals (ITA No569/Ahd/2004 (Ahd. Trib.) vii. Coromandel International Ltd. vs ADIT ITA No.101/Hyd/2…

Eicher Motors Ltd., New Delhi vs. Addl. CIT, Special Range- 3, New Delhi

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 133/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Aug 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

Section 3Section 35Section 35I

…ection 35(2AB) cannot be denied in respect of recognized in-house R & D centre even though approval in Form 3CM for the relevant years was under consideration or awaited. iv. CIT vs TVS Electronics Ltd. 419 ITR 187 (Madras) v. Minilec India (P.) Ltd. vs ACIT 171 ITD 124 (Pune Trib.) c) Expenditure eligible for deduction under section 35(2AB) of the Act cannot be restricted to the amount of expenditure certified by Department of Scientific and Industrial Research (‘DSIR’) in Form 3CL vi. ACIT vs Torrent Pharmaceuticals (ITA No569/Ahd/2004 (Ahd. Trib.) vii. Coromandel International Ltd. vs ADIT ITA No.101/Hyd/2…

Nath Bio-Genes (India) Limited, Aurangabad vs. Pr. Commissioner of Income-Tax -1, Aurangabad

In the result, both the appeals of the assessee is partly allowed as above

ITA 884/PUN/2018[2014-15]Status: DisposedITAT Pune13 Feb 2020AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.883 & 884/Pun/2018 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15 Nath Bio-Genes (India) Ltd., Nath House, Nath Road, Aurangabad - 431005 .......अपीलाथी / Appellant Pan : Aabcn7978E बनाम / V/S. The Pr.Cit-1, ……प्रत्यथी / Respondent Aurangabad

For Appellant: S/Shri N.R. Agrawal and Vijay SabooFor Respondent: Shri Deepak Garg
Section 263Section 35

…ce of Form No.3CL. In this regard, ld. Counsel brought our attention to the Co-ordinate Bench decisions in the cases of (i) Cummins India Ltd. Vs. DCIT in ITA No.309/PUN/2014 for A.Y. 2009-10, order dated 15.05.2018 (ii) Minilec India (P) Ltd. Vs. ACIT (2018) 171 ITD 124 (Pune) and assessee’s own case in ITA No.367/PN/2012 & 417/PN/2012, for A.Y. 2008-09, order dated 27.01.2014. Further, ld. Counsel brought our attention to the decision of Hon’ble High Court of Gujarat at Ahmedabad in the case of CIT Vs. Sun Pharmaceutical Industries Ltd. in Tax Appeal No.541 of 2017, judgment dated 14.08.2017 and mentioned that…

Nath Bio-Genes (India) Limited, Aurangabad vs. Pr. Commissioner of Income-Tax -1, Aurangabad

In the result, both the appeals of the assessee is partly allowed as above

ITA 883/PUN/2018[2013-14]Status: DisposedITAT Pune13 Feb 2020AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita Nos.883 & 884/Pun/2018 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15 Nath Bio-Genes (India) Ltd., Nath House, Nath Road, Aurangabad - 431005 .......अपीलाथी / Appellant Pan : Aabcn7978E बनाम / V/S. The Pr.Cit-1, ……प्रत्यथी / Respondent Aurangabad

For Appellant: S/Shri N.R. Agrawal and Vijay SabooFor Respondent: Shri Deepak Garg
Section 263Section 35

…ce of Form No.3CL. In this regard, ld. Counsel brought our attention to the Co-ordinate Bench decisions in the cases of (i) Cummins India Ltd. Vs. DCIT in ITA No.309/PUN/2014 for A.Y. 2009-10, order dated 15.05.2018 (ii) Minilec India (P) Ltd. Vs. ACIT (2018) 171 ITD 124 (Pune) and assessee’s own case in ITA No.367/PN/2012 & 417/PN/2012, for A.Y. 2008-09, order dated 27.01.2014. Further, ld. Counsel brought our attention to the decision of Hon’ble High Court of Gujarat at Ahmedabad in the case of CIT Vs. Sun Pharmaceutical Industries Ltd. in Tax Appeal No.541 of 2017, judgment dated 14.08.2017 and mentioned that…

ACIT Cir 1, Thane vs. Advance Enzyme Technologies P.Ltd, Thane

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3353/MUM/2017[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR
Section 143(3)Section 271(1)(c)Section 35

…m 461 (Mum-Trib). 9. CIT Vs. TVS Electronics Ltd., [2019] 105 taxmann.com 36 (Mad). 10. ACIT Vs. Meco Instruments (P) Ltd., [2010] taxmann.com 24 (Mum). 11. ACIT Vs. Nath Bio Genes (India) Ltd., ITA No. 417/PN/2012 12. Minilec India (P) Ltd., Vs. ACIT, [2018] 171 ITD 124 (Pune Trip). 9. The Ld. DR, on the other hand, strongly supporting the order of the CIT(A) submitted that the A.O as well as the Ld. CIT(A) has rightly denied the benefit of weighted deduction claimed u/s 35(2AB) of the Act, because necessary approval from the competent authority i.e the Secretary, DSIR, Ministry of Science and Technology, Govt.…

Advanced Enzyme Technologies Ltd, Thane vs. Asst CIT Cir 1, Thane

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 3026/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Feb 2020AY 2010-11

Bench: Shri G. Manjunatha & Shri Ramlal Negisl.

For Appellant: Shri Vipul Joshi, ARFor Respondent: Shri Anadi Verma, CIT, DR
Section 143(3)Section 271(1)(c)Section 35

…m 461 (Mum-Trib). 9. CIT Vs. TVS Electronics Ltd., [2019] 105 taxmann.com 36 (Mad). 10. ACIT Vs. Meco Instruments (P) Ltd., [2010] taxmann.com 24 (Mum). 11. ACIT Vs. Nath Bio Genes (India) Ltd., ITA No. 417/PN/2012 12. Minilec India (P) Ltd., Vs. ACIT, [2018] 171 ITD 124 (Pune Trip). 9. The Ld. DR, on the other hand, strongly supporting the order of the CIT(A) submitted that the A.O as well as the Ld. CIT(A) has rightly denied the benefit of weighted deduction claimed u/s 35(2AB) of the Act, because necessary approval from the competent authority i.e the Secretary, DSIR, Ministry of Science and Technology, Govt.…

CIT v. TVS Electronics Ltd. (171 ITD 124) — Cited in 12 Judgments | BharatTax