DCIT v. Mastek Ltd.

263 CTR 671High Court2013#24085 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 115JBSection 135Section 14ASection 194HSection 35(2AB)Section 35(3)Section 36(1)(vii)Section 37(1)

Judgments citing DCIT v. Mastek Ltd.

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…it might be slightly distinguishable on facts, but the ratio and principle are same that once the DSIR has quantified the expenditure, the ld. AO cannot disallow such expenditure. In short, analyses of these judgments are as under:- DCIT v. Mastek Ltd [2013] 263 CTR 671 (Guj) - In this case the question for consideration was whether the activities carried out by the assessee constituted research activity in M/s. Asian Paints terms of section 43(4) of the Act and for permitting deduction u/s 35 The Hon'ble High Court referred to relevant sections and in light of section 35(3) and not section 35(2AB) (3), held tha…

DCIT, Chennai vs. M/S. I.P. Rings Ltd., Chennai

In the result, the appeal of the Revenue in ITA

ITA 3538/CHNY/2018[2012-13]Status: DisposedITAT Chennai28 Nov 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. R.Vijayaraghavan, AdvFor Respondent: Ms. R. Anitha, IRS, JCIT
Section 115JSection 143(3)Section 35

…of Rs.1,12,55,424/-. The said position of law has also been upheld by the Hon’ble ITAT Hyderabad in the case of Electronics Corporation of India Ltd. vs. ACIT (ITA NO.1106/Hyd/2011) by the Hon’ble Gujarat High Court in the case of DCIT vs. Mastek Ltd. (2013) 263 CTR 671 and by the Hon’ble Karnataka High Court in the case of Tejas Networks Ltd. vs. DCIT (2015)60 taxmann.co 309 wherein it has been held that the quantum of expenditure approved by DSIR in the certificate given by them in Form No.3CL alone was entitled to the benefit of Section 35(2AB). In view of the above, the action of the ITA Nos.3500 &3538/2018…

I P Rings Ltd, Kancheepuram vs. DCIT, Corp CIT-2(2), Chennai

In the result, the appeal of the Revenue in ITA

ITA 3500/CHNY/2018[2012-13]Status: DisposedITAT Chennai28 Nov 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. R.Vijayaraghavan, AdvFor Respondent: Ms. R. Anitha, IRS, JCIT
Section 115JSection 143(3)Section 35

…of Rs.1,12,55,424/-. The said position of law has also been upheld by the Hon’ble ITAT Hyderabad in the case of Electronics Corporation of India Ltd. vs. ACIT (ITA NO.1106/Hyd/2011) by the Hon’ble Gujarat High Court in the case of DCIT vs. Mastek Ltd. (2013) 263 CTR 671 and by the Hon’ble Karnataka High Court in the case of Tejas Networks Ltd. vs. DCIT (2015)60 taxmann.co 309 wherein it has been held that the quantum of expenditure approved by DSIR in the certificate given by them in Form No.3CL alone was entitled to the benefit of Section 35(2AB). In view of the above, the action of the ITA Nos.3500 &3538/2018…

DCIT v. Mastek Ltd. (263 CTR 671) — Cited in 3 Judgments | BharatTax