Dy. CIT v. Mastek Ltd.

25 Taxmann.com 133High Court2012#8047 most cited

What is Dy. CIT v. Mastek Ltd. authority for?

Expenditure on scientific research for weighted deduction must satisfy the conditions in section 35(2AB) and also the provisions of section 35(3)(b) of the Income Tax Act.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

DCIT vs Mastek Ltd · section 35(2AB) · section 35(3)(b) · weighted deduction · scientific research expenditure · R&D expenditure · in-house R&D facilities · weighted deduction allowability · Income Tax Act

Also reported as

210 Taxmann 432

Sections most often in play

Section 115JBSection 194HSection 35(2AB)Section 35(3)Section 36(1)(vii)Section 40(a)(ia)Section 43(4)Section 50

Issues it is cited on

scientific research expendituresection 2(43)principal director general of income-taxsection 54esection 35(1)r&d expendituresection 74opening wdvweighted deductionsection 35(2ab)section 288section 43(5)

Judgments citing Dy. CIT 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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2697/Mum/2023 (Assessment Year :2017-18) & M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House Income Tax, LTU 6A, Shanti Nagar Circle 2, Vakola Pipeline Lane World Trade Centre 1 Santacruz (East) Cuffee Parade S.O. Mumbai-400 055 Mumbai-400 005 Maharashtra PAN/GIR No.AAACA3622K (Appellant) .. (Respondent) ITA No.3063/Mum/2023 (Assessment Year :2017-18) & Dy. Commissioner of Vs. M/s. Asian Paints Limited Income Tax, LTU Asian Paints House Circle 2, 6A, Sh…

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

ITA 2936/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2700/Mum/2023 (Assessment Year :2016-17) ITA No.2697/Mum/2023 (Assessment Year :2017-18) & ITA No.2696/Mum/2023 (Assessment Year :2018-19) M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House 6A, Shanti Nagar Vakola Pipeline Lane Santacruz (East) S.O. Mumbai-400 055 Maharashtra (Appellant) Income Tax, LTU Circle 2, World Trade Centre 1 Cuffee Parade Mumbai-400 005 PAN/GIR No.AAACA3622K (Respondent) ITA No.2936/Mum/2023 (Assessment Year :2016-17) ITA No.3063/M…

Asian Paints Limited, Santacruz vs. Deputy Commissioner of Income Tax, Ltu Circle 2, Cuffe Parade

ITA 2700/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2700/Mum/2023 (Assessment Year :2016-17) ITA No.2697/Mum/2023 (Assessment Year :2017-18) & ITA No.2696/Mum/2023 (Assessment Year :2018-19) M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House 6A, Shanti Nagar Vakola Pipeline Lane Santacruz (East) S.O. Mumbai-400 055 Maharashtra (Appellant) Income Tax, LTU Circle 2, World Trade Centre 1 Cuffee Parade Mumbai-400 005 PAN/GIR No.AAACA3622K (Respondent) ITA No.2936/Mum/2023 (Assessment Year :2016-17) ITA No.3063/M…

Asian Paints Limited, Santacruz vs. Assistant Commissioner of Income Tax, Ltu Circle 1, Cuffe Parade

ITA 2697/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITA No.2700/Mum/2023 (Assessment Year :2016-17) ITA No.2697/Mum/2023 (Assessment Year :2017-18) & ITA No.2696/Mum/2023 (Assessment Year :2018-19) M/s. Asian Paints Limited Vs. Dy. Commissioner of Asian Paints House 6A, Shanti Nagar Vakola Pipeline Lane Santacruz (East) S.O. Mumbai-400 055 Maharashtra (Appellant) Income Tax, LTU Circle 2, World Trade Centre 1 Cuffee Parade Mumbai-400 005 (Respondent) PAN/GIR No.AAACA3622K ITA No.2936/Mum/2023 (Assessment Year :2016-17) ITA No.3063/M…

Asian Paints Limited, Santacruz vs. National Faceless Assessment Centre, Delhi

ITA 2696/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19
Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

…r in-house R&D facilities was omitted to be considered by the DSIR for weighted deduction the same may be allowed as a deduction u/s.35/37 of the Act. With this observation we dismiss the appeal of the assessee on this issue." iii. DCIT vs. Mastek Ltd [(2012) 25 Taxmann.com 133(Guj)] The assessee has stated that the Hon'ble High Court has referred to section 35(3) and not to section 35(2AB)(3) while delivering the above judgment. In this context it is to be stated that expenditure on scientific research for weighted deduction has not only to satisfy the conditions given in section 35(2AB) but also to the provisio…

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, the appeal of the assessee in I

ITA 77/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Mar 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora, Shri PranayFor Respondent: Ms. Manju Thakur, Sr. DR
Section 10ASection 115JSection 143(3)Section 154Section 271(1)(c)Section 37(1)

…0IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 77/Mum/2021 (Assessment Year: 2013-14) Lupin Limited The DCIT Circle-3(4), 7th Floor, Kalpataru Inspire, 29th Floor, Center-1, Off Western Express Highway, Vs. World Trade Centre, Santacruz (East), Mumbai-400055. Cuffe Parade, PAN : AAACL1069K Mumbai-400005 Appellant) : Respondent) I.T.A. No. 1242/Mum/2021 (Assessment Year: 2013-14) The ACIT Circle-3(4), Lupin Limited 29th Floor, Center-1, 7th Floor, Kalpataru Inspire, World Trade Centre, Off Western Express Highway, Vs. Cuffe Parade, Santa…

Asstt. CIT -Circle-3(4), Mumbai vs. M/S. Lupin Ltd., Mumbai

In the result, the appeal of the assessee in I

ITA 1241/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Mar 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajan Vora, Shri PranayFor Respondent: Ms. Manju Thakur, Sr. DR
Section 10ASection 115JSection 143(3)Section 154Section 271(1)(c)Section 37(1)

…0IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 77/Mum/2021 (Assessment Year: 2013-14) Lupin Limited The DCIT Circle-3(4), 7th Floor, Kalpataru Inspire, 29th Floor, Center-1, Off Western Express Highway, Vs. World Trade Centre, Santacruz (East), Mumbai-400055. Cuffe Parade, PAN : AAACL1069K Mumbai-400005 Appellant) : Respondent) I.T.A. No. 1242/Mum/2021 (Assessment Year: 2013-14) The ACIT Circle-3(4), Lupin Limited 29th Floor, Center-1, 7th Floor, Kalpataru Inspire, World Trade Centre, Off Western Express Highway, Vs. Cuffe Parade, Santa…

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, all the appeals of the assessee and revenue are treated as partly allowed

ITA 1921/MUM/2020[2010-11]Status: DisposedITAT Mumbai25 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1921/Mum/2020 (A.Y. 2010-11) I.T.A. No. 1922/Mum/2020 (A.Y. 2011-12) I.T.A. No. 1923/Mum/2020 (A.Y. 2012-13) C.O. No. 128/Mum/2021 (A.Y. 2010-11) C.O. No. 131/Mum/2021 (A.Y. 2011-12) C.O. No. 130/Mum/2021 (A.Y. 2012-13) Vs. DCIT, Circle-3(4) M/s. Lupin Limited 7th Floor, Kalpataru 29th Floor Inspire, Off Western Center 1, World Express Highway Trade Centre Santacruz East Cuffe Parade Mumbai-400 055. Mumbai-400 005. (Appellant) (Respondent) I.T.A. No. 394/Mum/2021 (A.Y. 2010-11…

Marksans Pharma Ltd, Mumbai vs. CIT (Appeals), NFAC, Mumbai

In the result, the appeal by the assessee is allowed

ITA 1717/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Mahita Nair
Section 142(1)Section 143(2)Section 143(3)Section 154Section 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1717/Mum./2023 (Assessment Year : 2014–15) Marksans Pharma Ltd. 11th Floor, Grandeur Veer Desai Extension Road ……………. Appellant Andheri (West), Mumbai 400 053 PAN – AAACT3153G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–10(2)(2), Mumbai Assessee by : Shri Vijay Mehta Revenue by : Smt. Mahita Nair Date of Hearing – 01/08/2023 Date of Order – 22/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assess…

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, the appeal filed by the assessee and the revenue are treated as partly allowed

ITA 1920/MUM/2020[2009-10]Status: DisposedITAT Mumbai03 Feb 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 115JSection 131Section 132(3)Section 132(4)Section 139(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1920/Mum/2020 (A.Y. 2009-10) C.O. No. 129/Mum/2021 (A.Y. 2009-10) Vs. DCIT, Circle-3(4) M/s. Lupin Limited 7th Floor, Kalpataru Inspire 29th Floor Off. Western Express Center 1, World Highway, Santacruz East Trade Centre Mumbai-400 055. Cuffee Parade Mumbai-400 005. (Appellant) (Respondent) I.T.A. No. 395/Mum/2021 (A.Y. 2009-10) Vs. M/s. Lupin Limited ACIT, Circle-3(4) 29th Floor 7th Floor, Kalpataru Inspire Center 1, World Off. Western Express Trade Centre Highway, Santacruz…

Deputy Commissioner of Income-Tax Circle -5, Pune vs. Serum Institute of India Pvt Ltd., Pune

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker
Section 10ASection 14ASection 35Section 35(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.323/PUN/2021 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-5, Pune. Vs. Serum Institute of India Ltd., 212/2, Off Soli Poonawalla Road, Hadapsar, Pune- 411028. PAN : AABCS4225M Appellant Respondent Revenue by : Shri J. P. Chadraker Assessee by : Shri Percy Pardiwalla Shri Sukh Sagar Syal Date of hearing : 11.08.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue direct…

Sun Pharmaceuticals Industries Ltd., Baroda vs. The ACIT, Central Circle-1, Baroda

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

ITA 1659/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad20 Jun 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1659/Ahd/2015 2. आयकर अपील सं./Ita No.1689/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) बनाम/ 1. Sun Pharmaceuticals 1. The Acit Industries Ltd. Cen.Cir-1 Vs. “Sparc” Tandalja Baroda – 20 2. The Acit 2. Sun Pharmaceu- Central Circle-1 Ticals Industries Baroda Ltd. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs 3124K (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri S.N. Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri R.C. Panday, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/03/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/06/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Cross-Appeals Have Been Filed At The Instance Of The Assessee & Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)–2, Vadodara [Cit(A) In Short] Vide Appeal No.Cab/(A)- 2/387/2014-15 Dated 31/03/2015 Arising In The Assessment Order Passed Under S.143(3) R.W.S.147 Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 14/02/2014 Relevant To Assessment Year (Ay) 2008-09. Ita Nos.1659/Ahd/2015 (By Assessee) & Ita No.1689/Ahd/2015 (By Revenue) Sun Pharmaceuticals Industries Ltd. Vs. Acit Asst.Year - 2008-09 2

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri R.C. Panday, CIT-DR
Section 143(3)Section 147Section 148Section 40A(2)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER 1. आयकर अपील सं./ITA No.1659/Ahd/2015 2. आयकर अपील सं./ITA No.1689/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) बनाम/ 1. Sun Pharmaceuticals 1. The ACIT Industries Ltd. Cen.Cir-1 Vs. “SPARC” Tandalja Baroda – 20 2. The ACIT 2. Sun Pharmaceu- Central Circle-1 ticals Industries Baroda Ltd. Baroda. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCS 3124K (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri S.N. Soparkar, AR ""यथ" क" ओर से/Respo…

ACIT 10(1), Mumbai vs. Wockhardt Ltd, Mumbai

ITA 4156/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Jan 2018AY 2007-08
For Appellant: Shri Yogesh A. TharFor Respondent: Shri Jayant Kumar -DR
Section 143(3)Section 154Section 254(1)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./4156/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर…

M/S Tejas Networks Limited vs. The Deputy Commissioner of Income Tax

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24th DAY OF APRIL, 2015 BEFORE THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION NO.7004/2014 (T-IT) BETWEEN: M/S TEJAS NETWORKS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT: PLOT NO.25, 5TH CROSS, J.P. SOFTWARE PARK ELECTRONIC CITY, PHASE-1, HOSUR ROAD, BENGALURU-560 100 REPRESENTED BY ITS MANAGING DIRECTOR MR. SANJAY NAYAK S/O SRI. SHANKAR NAYAK AGED ABOUT 49 YEARS. ... PETITIONER (BY SRI N VENKATARAMAN, Sr.COUNSEL A/W SRI…

Dy. CIT v. Mastek Ltd. (25 Taxmann.com 133) — Cited in 14 Judgments | BharatTax