Cummins India Ltd. v. DCIT

96 Taxmann.com 576Income Tax Appellate Tribunal2018#1709 most cited

What is Cummins India Ltd. v. DCIT authority for?

The weighted deduction for scientific research expenditure under Section 35(2AB) is allowable, clarifying that the requirement for the prescribed authority to approve or quantify the expenditure from year to year became effective only from April 1, 2016, through amendments to Rule 6(7A)(b).

67

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Cummins India Ltd. v. DCIT · 96 Taxmann.com 576 · Section 35(2AB) · weighted deduction · scientific research expenditure · R&D expenditure · Rule 6(7A)(b) · DSIR approval · expenditure quantification · audit report · Section 35 · 2016 amendment

Sections most often in play

Section 35(2AB)Section 14ASection 35(3)Section 80GSection 8DSection 143(3)Section 37(1)Section 115JB

Issues it is cited on

scientific research expendituresection 35(1)(i)section 8d(2)(ii)section 35(1)weighted deductionsection 35(2ab)section 35(1)(iv)section 35ddasection 288r&d expendituresection 43asection 35

Judgments citing Cummins India Ltd. v. DCIT

FLAMINGO PHARMACEUTICALS LTD,SION TROMBAY ROAD CHEMBUR vs. DCIT CIRCLE-14(1)(2), MUMBAI , AAYKAR BHAVAN, M.K. ROAD

In the result, the appeal of the assessee is allowed

ITA 4952/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13
For Appellant: \nShri Ravindra Poojary,ARFor Respondent: \nMs. Kavitha Kaushik, (Sr.DR)
Section 143(3)Section 35

…eports in the manner to be prescribed. It is, thus, w.e.f.\n01.04.2016 that the provision has been made for approval of quantum of\nexpenditure, for the first time.\n11. Further still, in Pune ITAT decision in the case of Cummins India Ltd.\nv. Dy. CIT (2018) 96 Taxmann.com 576 (Pune-Trib.), which is a\ndecision directly on the issue at hand, it has been held, inter alia, to the fact\nthat though the Rules stipulate the filing of audit report before the prescribed\nauthority by availing the deduction u/s.35(2AB) of the Act. The provision of\nthe Act prescribed or approved to be granted by the prescribed authority…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

SRF LIMITED,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal being ITA No

ITA 4539/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

SRF LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal being ITA No

ITA 80/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Dec 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, 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

…s rightly contended by the assessee in the case of Omni Active Health Technologies Ltd vs ACIT (ITA/7284/Mum/2018) where hon'ble ITAT hold that "the issue is squarely covered in assessee's favor by the decision of Pune Tribunal in Cummins India Ltd. V/s DCIT (96 Taxmann.com 576 15/05/2018) wherein the coordinate bench has observed as under:- 38. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is against the claim of deduction under section 35(2AB) of the Act ie expenditure incurred on Research & Development activity For computation of business income under…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, 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

…s rightly contended by the assessee in the case of Omni Active Health Technologies Ltd vs ACIT (ITA/7284/Mum/2018) where hon'ble ITAT hold that "the issue is squarely covered in assessee's favor by the decision of Pune Tribunal in Cummins India Ltd. V/s DCIT (96 Taxmann.com 576 15/05/2018) wherein the coordinate bench has observed as under:- 38. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is against the claim of deduction under section 35(2AB) of the Act ie expenditure incurred on Research & Development activity For computation of business income under…

BIO MED PRIVATE LIMITED,GHAZIABAD vs. ACIT SPECIAL RANGE , GHAZIABAD

In the result, the appeal of the assessee is partly allowed

ITA 3260/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshbio Med Pvt. Ltd, Vs. Addl. Cit, C-96, Site-1, Bs Road, Special Range, Industrial Area, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aabcb3477C

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)Section 14ASection 35

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Bio Med Pvt. Ltd, Vs. Addl. CIT, C-96, Site-1, BS Road, Special Range, Industrial Area, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AABCB3477C Assessee by : Shri Ved Jain, Adv Shri Aman Garg, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 03/06/2025 Date of pronouncement /07/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3260/Del/2023 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [herein…

CREST SPECIALITY RESINS PRIVATE LIMITED,KHEDA, GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD (NOW DCIT, CIRCLE 1(1)(1),AHMEDABAD), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed for both the years under\nconsideration

ITA 1585/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad15 May 2025AY 2016-17
For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 35Section 40A(2)(b)

…orts in the manner to be prescribed. It is, thus, w.e.f.\n01.04.2016 that the provision has been made for approval of quantum of\nexpenditure, for the first time.\n\n11. Further still, in Pune ITAT decision in the case of Cummins India Ltd. v.\nDy. CIT (2018) 96 Taxmann.com 576 (Pune-Trib.), which is a decision\ndirectly on the issue at hand, it has been held, inter alia, to the fact that though\nthe Rules stipulate the filing of audit report before the prescribed authority by\navailing the deduction u/s.35(2AB) of the Act. The provision of the Act\nprescribed or approved to be granted by the prescribed authority…

CREST SPECIALITY RESINS PRIVATE LIMITED,KHEDA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD (NOW DCIT, CIRCLE 1(1)(1), AHMEDABAD), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed for both the years under consideration

ITA 1583/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad15 May 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 250Section 35Section 40A(2)(b)

…of reports in the manner to be prescribed. It is, thus, w.e.f. 01.04.2016 that the provision has been made for approval of quantum of expenditure, for the first time. 11. Further still, in Pune ITAT decision in the case of Cummins India Ltd. v. Dy. CIT (2018) 96 Taxmann.com 576 (Pune-Trib.), which is a decision directly on the issue at hand, it has been held, inter alia, to the fact that though the Rules stipulate the filing of audit report before the prescribed authority by availing the deduction u/s. 35(2AB) of the Act. The provision of the Act prescribed or approved to be granted by the prescribed authority vi…

BIO MED PVT. LTD.,,GHAZIABAD vs. ACIT, SPECIAL RANGE, GHAZIABAD

In the result, the appeal for assessment year 2014-15 filed by the assessee is partly allowed

ITA 184/DEL/2024[2016-17]Status: DisposedITAT Delhi13 May 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Sh. Ved Jain, Adv., Sh. Aman Garg, CA &For Respondent: Sh. Om Prakash, Sr. DR
Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 183 & 184/Del/2024 Asstt. Years : 2014-15 & 2016-17 Bio Med Private Limited, VS. JCIT, Special Range, C-96, Site-1, Ghaziabad BS Road,, Indl. Area, Ghaziabad, Uttar Pradesh (PAN: AABCB3477C) (Appellant) (Respondent) Appellant by : Sh. Ved Jain, Adv., Sh. Aman Garg, CA & Ms. Ishika Dua, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT : These appeals have been…

BIO MED PVT. LTD,GHAZIABAD vs. JCIT, SPECIAL RANGE, GHAZIABAD

In the result, the appeal for assessment year 2014-15 filed by the assessee is partly allowed

ITA 183/DEL/2024[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Sh. Ved Jain, Adv., Sh. Aman Garg, CA &For Respondent: Sh. Om Prakash, Sr. DR
Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 183 & 184/Del/2024 Asstt. Years : 2014-15 & 2016-17 Bio Med Private Limited, VS. JCIT, Special Range, C-96, Site-1, Ghaziabad BS Road,, Indl. Area, Ghaziabad, Uttar Pradesh (PAN: AABCB3477C) (Appellant) (Respondent) Appellant by : Sh. Ved Jain, Adv., Sh. Aman Garg, CA & Ms. Ishika Dua, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT : These appeals have been…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2868/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 May 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2867/CHNY/2024[2016-17]Status: DisposedITAT Chennai05 May 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

ITA 2866/CHNY/2024[2014-15]Status: DisposedITAT Chennai05 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/S. Carborundum Universal Vs The Assistant Commissioner Of Income-Tax, Limited, No. 43, Vi Floor, Parry House Moore Street,Chennai Gpo Parrys, – 600 001. Pan: Aaacc-2474-P (अपीलार्थी/Appellant) Large Taxpayer Unit-1, Chennai. (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/ Appellant By : Mr.R.Vijayaraghavan, Advocate प्रत्यर्थीकीओरसे/Respondent By : Mrs.Samantha Mullamudi, Addl.Cit सुनवाईकी तारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख / Date Of Pronouncement : 05.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)]All Dated10.09.2024 For Assessment Years 2010-11, 2014-15, 2016-17 & 2018-19.Since The Facts & Issues Are Common In These Appeals, They Are Heard Together & Disposed Off By This Common Order.

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अधिकरण, 'ए 'न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवंश्रीअमित_भ शुक्ल लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner of Income-tax, Limited, No. 43, VI Floor, Parry House Moore Street,Chennai GPO Parrys, – 600 001. PAN: AAACC-2474-P (अपीलार्थी/Appellant) Large Taxpayer Unit-1, Chennai. (प्रत…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2865/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 May 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3251/CHNY/2024[2012-13]Status: DisposedITAT Chennai21 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…d. (supra), wherein, by relying upon the order of Ahmedabad Benches of the Tribunal in the case of Sub Pharmaceutical Industries ltd. v. PCIT (2017) 162 ITD 484 and the order of the Pune Benches of the Tribunal in the case of Cummins India Ltd. v. DCIT [20180 96 Taxmann.com 576 (Pune – Tribunal), the Mumbai Benches of the Tribunal has observed and held as under: 12. It would also be apt to reproduce here-under the provisions substituted in clause (b) of sub rule (7A) of Rule 6, as brought in by the amendment effective from 01.07.2016 as above: "The prescribed authority shall furnish electronically its report,- (i…

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3113/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Apr 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…d. (supra), wherein, by relying upon the order of Ahmedabad Benches of the Tribunal in the case of Sub Pharmaceutical Industries ltd. v. PCIT (2017) 162 ITD 484 and the order of the Pune Benches of the Tribunal in the case of Cummins India Ltd. v. DCIT [20180 96 Taxmann.com 576 (Pune – Tribunal), the Mumbai Benches of the Tribunal has observed and held as under: 12. It would also be apt to reproduce here-under the provisions substituted in clause (b) of sub rule (7A) of Rule 6, as brought in by the amendment effective from 01.07.2016 as above: "The prescribed authority shall furnish electronically its report,- (i…

BIO MED PRIVATE LIMITED,GHAZIABAD vs. ADDL. CIT, SPECIAL RANGE, GHAZIABAD, GHAZIABAD

In the result, this appeal is partly allowed as above

ITA 3544/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraassessment Year: 2013-14

Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER Assessment Year: 2013-14 Bio Med Private Limited Addl. Commissioner of C-96, Site-1, income Tax, Special Range, BS Road, Indl. Area, Vs. CGO Complex-2, Ghaziabad, Uttar Pradesh Ghaziabad, UP PAN: AABCB3477C (Appellant) (Respondent) Appellant by Sh. Ved Jain, Advocate Sh. Aman Garg, CA Respondent by Ms. Pratibha Meena, Sr.DR Date of Hearing 14/01/2025 Date of Pronouncement 09/04/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal for the Assessmen…

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