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

Crompton Greaves Ltd, Mumbai vs. DCIT Cir 6(2), Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5390/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…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. M/s. Crompton Greaves Ltd. 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 v…

ACIT 6(2)(1), Mumbai vs. Crompton Greaves Limited, Mumbai

In the result, the assessee’s appeal in ITA No

ITA 5295/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2019AY 2009-10

Bench: Shri A. D. Jain, Vp & Shri Rajesh Kumar, Am Asst. Cit-6(2)(1) M/S. Crompton Greaves Ltd. R. No.504/563-C, 5Th Floor, 6Th Floor, Cg House, Vs. Aayakar Bhavan, M. K. Road, Dr. Annie Besant Road, Worli, Mumbai-400 020 Mumbai-400 030 Pan/Gir No. Aaacc 2089 A (Revenue) : (Assessee) & M/S. Crompton Greaves Ltd. Asst. Cit-6(2)(1) 6Th Floor, Cg House, R. No.504/563-C, 5Th Floor, Vs. Dr. Annie Besant Road, Worli, Aayakar Bhavan, M. K. Road, Mumbai-400 030 Mumbai-400 020 Pan/Gir No. Aaacc 2089 A (Assessee) : (Revenue) : Shri A. M. Mittal Revenue By Assessee By : Shri Pradip Kapasi Date Of Hearing : 23.09.2019 Date Of Pronouncement : 27.09.2019

For Appellant: Shri Pradip Kapasi
Section 14(1)Section 14ASection 35

…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. M/s. Crompton Greaves Ltd. 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 v…

Glenmark Pharmaceuticals Ltd., Mumbai vs. ACIT (Ltu) - 2, Mumbai

In the result, the appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 5651/MUM/2017[2013-14]Status: DisposedITAT Mumbai21 Aug 2019AY 2013-14

Bench: Shri M. Balaganesh, Am & Shri Ravish Sood, Jm M/S. Glenmark Pharmaceuticals Ltd., Vs. Asst. Commissioner Of Glenmark House, Income Tax – Ltu-2, 29Th Floor, Centre-I Hdo Corporate Builsing Wing A,B,D. Sawant Marg World Trade Centre Chakala, Opp. Western Express Cuffe Parade, Highway, Andheri (East), Mumbai – Mumbai – 400 005 400 099 Pan/Gir No. Aaacg2207L (Appellant) .. (Respondent) Asst. Commissioner Of Vs. M/S. Glenmark Pharmaceuticals Ltd., Income Tax – Ltu-2, Glenmark House, 29Th Floor, Centre-I Hdo Corporate Builsing World Trade Centre Wing A,B,D. Sawant Marg Cuffe Parade, Chakala, Opp. Western Express Mumbai – 400 005 Highway, Andheri (East), Mumbai – 400 099 Pan/Gir No. Aaacg2207L (Appellant) .. (Respondent)

Section 143(3)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M. BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Glenmark Pharmaceuticals Ltd., Vs. Asst. Commissioner of Glenmark House, Income Tax – LTU-2, 29th Floor, Centre-I HDO Corporate Builsing Wing A,B,D. Sawant Marg World Trade Centre Chakala, Opp. Western Express Cuffe Parade, Highway, Andheri (East), Mumbai – Mumbai – 400 005 400 099 PAN/GIR No. AAACG2207L (Appellant) .. (Respondent) Asst. Commissioner of Vs. M/s. Glenmark Pharmaceuticals Ltd., Income Tax – LTU-2, Glenmark House, 29th Floor, Centre-I HDO Corporate Builsing World Trade Centre Wing A,B,D…

Joint Commissioner of Income-Tax, (OSD), Circle -1, Aurangabad vs. M/S. East West Seeds Ltd, Aurangabad

In the result, appeal of assessee is partly allowed

ITA 179/PUN/2018[2014-15]Status: DisposedITAT Pune06 Aug 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri N. Ashok Babu
Section 35

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.179/PUN/2018 यनधाारण वषा / Assessment Year : 2014-15 The Jt. Commissioner of Income Tax, (OSD) Circle – 1, Aurangabad .......अऩीऱाथी / Appellant बनाम / V/s. M/s. East West Seeds Ltd., Gat No. 66, Village – Narayanpur (BK), PO-Waluj, Tq.-Gangapur, Aurangabad – 431133 PAN : AANCE1237F ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak Revenue by…

Bharat Forge Ltd, Pune vs. Assistant Commissioner of Income Tax

In the result, the appeal of assessee is partly allowed

ITA 13/PUN/2017[2011-12]Status: DisposedITAT Pune14 Nov 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.13/Pun/2017 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri Nikhil PathakFor Respondent: Shri Abhijit Halder
Section 143(3)Section 14ASection 35Section 35(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.13/PUN/2017 यििाारण वषा / Assessment Year : 2011-12 Bharat Forge Ltd., Mundhwa, अऩीऱाथी/Appellant Pune – 411036 …. PAN: AAACB8519L Vs. The Addl. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 1, Pune अऩीऱाथी की ओर से / Appellant by : Shri Nikhil Pathak प्रत्यथी की ओर से / Respondent by : Shri Abhijit Halder घोषणा की तारीख / सुनवाई की तार…

Dy. CIT, Circle-9, Pune vs. Mercedes Benz I Pvt. Ltd. (Formerly Known As Daimler Chrysler I Pvt. Ltd), Pune

In the result, appeal of assessee is partly allowed, appeal of Revenue is dismissed and cross objections of assessee are dismissed

ITA 1110/PUN/2013[2005-06]Status: DisposedITAT Pune25 Oct 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1083/Pun/2013 यििाारण वषा / Assessment Year : 2005-06 Mercedes-Benz India Pvt. Ltd., (Formerly Known As Daimler Chrysler India Pvt. Ltd.) E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune

For Appellant: S/Shri Pramod Achuthan, Rajendra Agiwal
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.1083/PUN/2013 यििाारण वषा / Assessment Year : 2005-06 Mercedes-Benz India Pvt. Ltd., (formerly known as Daimler Chrysler India Pvt. Ltd.) E-3, MIDC Chakan, Phase – III, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. PAN: AABCM1789L Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 8…

Mercedes-Benz India Pvt. Ltd. (Formerly Known As Daimler Chrysler India Pvt. Ltd), Pune vs. Asst. CIT, Circle-8, Pune

In the result, appeal of assessee is partly allowed, appeal of Revenue is dismissed and cross objections of assessee are dismissed

ITA 1083/PUN/2013[2005-06]Status: DisposedITAT Pune25 Oct 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1083/Pun/2013 यििाारण वषा / Assessment Year : 2005-06 Mercedes-Benz India Pvt. Ltd., (Formerly Known As Daimler Chrysler India Pvt. Ltd.) E-3, Midc Chakan, Phase – Iii, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. Pan: Aabcm1789L Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 8, Pune

For Appellant: S/Shri Pramod Achuthan, Rajendra Agiwal
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.1083/PUN/2013 यििाारण वषा / Assessment Year : 2005-06 Mercedes-Benz India Pvt. Ltd., (formerly known as Daimler Chrysler India Pvt. Ltd.) E-3, MIDC Chakan, Phase – III, Chakan Industrial Area, Kuruli & Nighoje, Tal. Khed, अऩीऱाथी/Appellant Pune – 410501 …. PAN: AABCM1789L Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 8…