Cummins India Ltd. v. DCIT

96 Taxmann.com 576Income Tax Appellate Tribunal2018#1694 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 366,005 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
Read the full judgment

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

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

The appeal of the assessee is allowed

ITA 1903/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 May 2023AY 2010-11

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10BSection 115JSection 143(3)Section 144CSection 14ASection 35Section 92C

…1 ITA 1903/Mum/2015 M/s Strides Arcolab Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1903/Mum/2015 (A.Y 2010-11) M/s Strides Arcolab Limited vs The Deputy Commissioner of Income 201, Devavrata, Sector 17, Vashi Tax, Circle 15(3)(2), Mumbai Navi Mumbai-400 703 PAN ; AADCS8104P APPELLANT RESPONDENT Assessee represented by Shri Nitesh Joshi / Ketan Ved Department represented by Shri Manoj Kumar – CIT DR Date of hearing 21-04-2023 Date of pronouncement 23-05-2023 O R D E R This appeal is against the…

Omni Active Health Technologies Limited, Mumbai vs. Addl/Jt/Dy/Asst/CIT/ITO/NFAC, Delhi

ITA 748/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Apr 2023AY 2017-18
For Appellant: Shri Ketan VedFor Respondent: Shri Manoj Kumar
Section 115JSection 142(1)Section 143(3)Section 144BSection 144C(13)Section 14ASection 35Section 5Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Omni Active Health Technologies Limited, T-8b, 5th Floor, Phoenix House, A Wing, Phoenix Mill Compound, 462, Senapati Bapat Marg, Lower Parel, Mumbai - 400013 [PAN: AADCP2914Q] …………… Appellant Vs Additional/Joint/Deputy/Assistant Commissioner of Income- tax/Income Tax Officer, National E- Respondent ……………. Assessment Centre, Delhi Appearance For the Appellant/Assessee : Shri Ketan Ved Ms Shraddha Jain For the Respondent/Department : Shri Manoj Kumar Shri Samuel Pitta Date Conclusion o…

M/S. Micro Labs Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Ltu, Bangalore

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru
Section 115JSection 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Micro Labs Limited, Vs. The Assistant Commissioner 27, K.C.N. Towers, of Income Tax, LTU, Race Course Road, Bangalore. Bangalore. PAN: AABCM 2131N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Padmavathy S., Accountant Member This appeal of the assessee arises out of the dir…

ACIT- Circle-6(2)(1), Mumbai vs. Cg Power & Industrial Solution Ltd. (Formerly Known As Crompton Greaves Ltd.), Mumbai

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 2955/MUM/2018[2010-11]Status: DisposedITAT Mumbai25 Nov 2022AY 2010-11
Section 14Section 14ASection 35Section 80I

…f 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…

Super Seeds Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, Ground Number 2 of the appeal of the assessee is dismissed

ITA 260/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16

Bench: Of The Final Hearing Of Appeal

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 35Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Super Seeds Pvt. Ltd. Dy. CIT, 302, C-Block, Heritage Circle-4(1)(1), Skyz, Prahlad Nagar, Vs Ahmedabad Ahmedabad-380015 (Respondent) PAN: AACCS9318Q (Appellant) Assessee by: None Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 02-08-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (A…

Omni Active Health Technologies Ltd., Mumbai vs. Addl/Jt./Dy/CIT/Asstt/ITO, National E-Assessmetnt Centre, Delhi

In the result, appeal of assessee is partly allowed

ITA 1224/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Oct 2022AY 2016-17

Bench: Shri Baskaran Br & Sh. Anikesh Banerjee

Section 143(3)Section 144C(13)Section 144C(5)Section 35Section 69CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHE (J),MUMBAI. BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 1224/Mum/2021 Assessment Year: 2016-17 Omni Active Health Vs. Addl. /Joint/Dy/Asstt. Technologies Ltd.T-8b, 5th Commissioner of Income Floor, Phoenix House, A Wing, Tax, National E- Phoenix Mill Compound, 462 Assessment Centre, Delhi Senapati Bapat Marg, Lower Parel, Mumbai. [PAN:AADCP2914Q] (Respondent) (Appellant) Appellant by Sh. Ketan Ved, AR Respondent by Sh.Rakesh Ranjan, CIT. DR. Date of Hearing 28.07.2022 Date of Pronouncement 17.10.2022 ORDER…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

Appeal are dismissed as not pressed

ITA 17/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad14 Sept 2022AY 2014-15
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 115JSection 143(3)Section 14ASection 234BSection 234CSection 271(1)(c)Section 32Section 35

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Cadila Healthcare Ltd., DCIT, Zydus Tower, Opp. Iscon Circle-1(1)(2), Temple, Satellite Cross Vs Ahmedabad Road, Ahmedabad-15 (Respondent) PAN: AAACC6253G (Appellant) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 21-06-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against t…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.133 & 8739/DEL/2019 [Assessment Years: 2013-14 & 2014-15] Eicher Motors Limited, The Joint Commissioner of Income 3rd Floor, Select City Walk A-3 Tax, District Centre, Saket, Vs Special Range-3, New Delhi- Central Revenue Building New Delhi-110002 PAN-AAACE3882D Assessee Revenue Assessee by Sh. Ajay Vohra, Sr. Adv. And Ms. Manisha Sharma, Adv. Revenue by Sh. R.S. Yadav, Sr. DR Date of Hearing 22.08.2022 Date of Pronouncement .08.2022 ORDER PER SHAMI…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA Nos.133 & 8739/DEL/2019 [Assessment Years: 2013-14 & 2014-15] Eicher Motors Limited, The Joint Commissioner of Income 3rd Floor, Select City Walk A-3 Tax, District Centre, Saket, Vs Special Range-3, New Delhi- Central Revenue Building New Delhi-110002 PAN-AAACE3882D Assessee Revenue Assessee by Sh. Ajay Vohra, Sr. Adv. And Ms. Manisha Sharma, Adv. Revenue by Sh. R.S. Yadav, Sr. DR Date of Hearing 22.08.2022 Date of Pronouncement .08.2022 ORDER PER SHAMI…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1328/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1285/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1269/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1268/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1232/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratoreis Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1231/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Crest Composites & Plastics Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal of the assessee is allowed in respect of Ground

ITA 2917/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad23 Feb 2022AY 2014-15
For Appellant: Shri Rushin Patel for Shri M.J. Shah, A.RFor Respondent: Shri C.S. Sharma, Sr. D.R
Section 35Section 37Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Crest Composites & DCIT, Plastics Pvt. Ltd. Circle-1(1)(2), 808, Abhishree Adroit, Vs Ahmedabad Judges Bungalow Road, (Respondent) Mansi Circle, Vastrapur, Ahmedabad-380054 PAN: AAACC6333R (Appellant) Revenue by: Shri C.S. Sharma, Sr. D.R. Assessee by: Shri Rushin Patel for Shri M.J. Shah, A.R. Date of hearing : 14-02-2022 Date of pronouncement : 23-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL…

ACIT. Central Circle- 30, New Delhi vs. Amarjyoti Vanijya (P) Ltd., New Delhi

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

ITA 4048/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No. 4046, 4047, 4048/DEL/2017 Assessment Years: 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24 03 2021 Date of pronouncement: 18 06 2021 O R D E R PER AMIT SHUKLA, JM The…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

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

ITA 4047/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No. 4046, 4047, 4048/DEL/2017 Assessment Years: 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24 03 2021 Date of pronouncement: 18 06 2021 O R D E R PER AMIT SHUKLA, JM The…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

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

ITA 4046/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No. 4046, 4047, 4048/DEL/2017 Assessment Years: 2007-08, 2009-10, 2010-11 & 2011-12 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24 03 2021 Date of pronouncement: 18 06 2021 O R D E R PER AMIT SHUKLA, JM The…

Omni Active Health Technologies Ltd, Mumbai vs. ACIT 7(3)(1), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 7284/MUM/2018[2014-15]Status: DisposedITAT Mumbai26 May 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ I.T.A. No.7284/Mum/2018 ("नधा"रणवष"/ Assessment Year: 2014-15) Omni Active Health Technologies Ltd Acit-7(3)(1) T-8B, 5Th Floor, Phoenix House, A-Wing Room No.142 G बनाम/ Phoenix Mill Compound Aaykar Bhavan, M.K. Road Vs. 462 Senapati Bapat Marg, Lower Parel Mumbai-400 020 Mumbai-400 013. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-2914-Q (अपीलाथ"/Appellant) (""यथ"/ Respondent) : अपीलाथ"क"ओरसे/ Appellant By : Ms. Urvi A. Mehta-Ld.Ar ""यथ"क"ओरसे/Respondent By : Shri Rajeev Harit -Ld. Cit-Dr सुनवाईक"तारीख/ : 07/02/2020 Date Of Hearing घोषणाक"तारीख/ : 26/05/2020 Date Of Pronouncement आदेश/ O R D E R Manoj Kumar Aggarwal (): - 1.1 Aforesaid Appeal By Assessee For Assessment Year [In Short Referred To As ‘Ay’] 2014-15 Contest Certain Additions / Adjustment Made In Final Assessment Order Dated 17/10/2018 Passed By Ld. Assistant Commissioner Of Income Tax-7(3)(1), Mumbai [Ao] U/S. 143(3) R.W.S. 144C(13), Pursuant To The Directions Of Dispute Resolution Panel-2, Mumbai

For Appellant: Ms. Urvi A. Mehta-Ld.ARFor Respondent: Shri Rajeev Harit -Ld. CIT-DR
Section 143(3)Section 144C(5)Section 35Section 92C(1)

…authority. Therefore, the decision of earlier year is not applicable to this year. 5.4 As rightly contended by the assessee before Ld. DRP 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 i.e. expenditure incurred on Research & Development activity. For computation of business income un…