Tejas Network Ltd. v. DCIT

60 Taxmann.com 309High Court2015#2916 most cited

What is Tejas Network Ltd. v. DCIT authority for?

The Assessing Officer cannot question the correctness of the certificate issued by the prescribed authority for claiming weighted deduction under section 35(2AB) for scientific research expenditure. The deduction is limited to the amount approved and certified by the competent authority.

41

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

Tejas Network Ltd v DCIT · 60 Taxmann.com 309 · section 35(2AB) · weighted deduction · scientific research expenditure · R&D expenditure · prescribed authority certificate · Assessing Officer power · DSIR approval · quantum of deduction

Sections most often in play

Section 35(2AB)Section 14ASection 234BSection 92CASection 10AASection 115BBESection 133(6)Section 142(1)

Issues it is cited on

scientific research expendituresection 35(1)(i)safe harbour rulessection 35(1)weighted deductionr&d expendituresection 35(2ab)safe harboursection 43(5)speculative transactioncorporate guaranteedepreciation on goodwill

Judgments citing Tejas Network Ltd. v. DCIT

MATRIX CLOTHING PRIVATE LIMITED,GURGAON vs. ACIT-CC-18, DELHI

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

ITA 3805/DEL/2024[2020-21]Status: DisposedITAT Delhi01 Dec 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumarmatrix Clothing Pvt. Ltd, Vs. Acit, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appellant) (Respondent) Pan: Aabcm8475B Assessee By : Ms. Kavita Jha, Sr. Adv Shri Himanshu Agarwal, Adv Shri Akash Shukla, Adv Revenue By: Shri Chetan P. S. Rao, Cit Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 01/12/2025 Matrix Clothing Pvt. Ltd, Vs. Acit, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appellant) (Respondent) Pan: Aabcm8475B

For Appellant: Ms. Kavita Jha, Sr. AdvFor Respondent: Shri Chetan P. S. Rao, CIT DR
Section 133(6)Section 143(3)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Matrix Clothing Pvt. Ltd, Vs. ACIT, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appellant) (Respondent) PAN: AABCM8475B Assessee by : Ms. Kavita Jha, Sr. Adv Shri Himanshu Agarwal, Adv Shri Akash Shukla, Adv Revenue by: Shri Chetan P. S. Rao, CIT DR Date of Hearing 02/09/2025 Date of pronouncement 01/12/2025 Matrix Clothing Pvt. Ltd, Vs. ACIT, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appe…

MATRIX CLOTHING PRIVATE LIMITED,GURGAON vs. ACIT, CENTRAL CIRCLE-18, DELHI

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

ITA 760/DEL/2022[2017-18]Status: DisposedITAT Delhi01 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumarmatrix Clothing Pvt. Ltd, Vs. Acit, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appellant) (Respondent) Pan: Aabcm8475B Assessee By : Ms. Kavita Jha, Sr. Adv Shri Himanshu Agarwal, Adv Shri Akash Shukla, Adv Revenue By: Shri Chetan P. S. Rao, Cit Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 01/12/2025 Matrix Clothing Pvt. Ltd, Vs. Acit, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appellant) (Respondent) Pan: Aabcm8475B

For Appellant: Ms. Kavita Jha, Sr. AdvFor Respondent: Shri Chetan P. S. Rao, CIT DR
Section 133(6)Section 143(3)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Matrix Clothing Pvt. Ltd, Vs. ACIT, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appellant) (Respondent) PAN: AABCM8475B Assessee by : Ms. Kavita Jha, Sr. Adv Shri Himanshu Agarwal, Adv Shri Akash Shukla, Adv Revenue by: Shri Chetan P. S. Rao, CIT DR Date of Hearing 02/09/2025 Date of pronouncement 01/12/2025 Matrix Clothing Pvt. Ltd, Vs. ACIT, Village Mohammadpur, Central Circle-18, Khandsa Road, Gurgaon- Delhi 122 001, Haryana (Appe…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and the

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

INFOSYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1) , BANGALORE

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 962/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Nov 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Shri P.C Kincha, C.AFor Respondent: Shri A Sreenivasa Rao, CIT (DR)
Section 1Section 10ASection 2Section 234BSection 250Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2016-17 Infosys Limited, Vs. The Dy. Commissioner of Plot 44 & 97A, Konappana, Agrahara, Income Tax, Circle – 3(1)(1), Hosur Road, Electronics City, Bengaluru. Bangalore – 560 100. . PAN – AAACI 4798 L APPELLANT RESPONDENT Assessee by : Shri P.C Kincha, C.A Revenue by : Shri A Sreenivasa Rao, CIT (DR) Date of hearing : 14.10.2024 Date of Pronouncement : 13.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

ACIT, MUMBAI vs. LUPIN LIMITED, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 4325/MUM/2024[2014-15]Status: DisposedITAT Mumbai11 Oct 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 4325/Mum/2024

For Appellant: Shri Rajan Vora, A/RFor Respondent: Shir Lieder Panicker, Sr.D/R
Section 10ASection 115JSection 143(3)Section 154Section 35Section 37(1)Section 40Section 80I

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 4325/Mum/2024 Assessment Year: 2014-15 Asst. Commissioner of Income tax -Mumbai Vs Lupin Limited, Mumbai 3rd Floor, Kalptaru Inspire Off Western Express Highway Santacruz (East) Mumbai -400055 [PAN: AAACL1069K] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee by:| Shri Rajan Vora, A/R Revenue by : Shir Lieder Panicker, Sr.D/R सुनवाई की तारीख/Date of Hearing : 08/10/2024 घोषणा की तारीख/ Date…

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

…assessee and upheld the disallowance of Rs. 212.85 lakh under section 35(2AB) of the Act. While coming to the aforesaid conclusion, the learned CIT(A) placed reliance upon the decision of the Hon’ble Karnataka High Court in Tejas Networks Ltd v/s DCIT, [2015] 60 Taxmann.com 309. Further, the learned CIT(A) also upheld the conclusion of the AO that the DSIR allowed the claim of the assessee only limited to Rs. 1800.89 lakh and therefore the assessee is entitled to claim weighted deduction section 35(2AB) of the Act only to that extent. The learned CIT(A) further held that the assessee has not placed on record any…

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…

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…

M/S BOSCH LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE-1 , BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 1629/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Sept 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, Of Income Tax, Ltu, Bangalore – 560 030. Circle 1, Pan: Aaacm 9840P Bangalore. Appellant Respondent Appellant By : Shri Percy Pardiwala, Advocate Respondent By : Shri V S Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.09.2022 Date Of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S.2. This Appeal Is Against The Order Of The Cit(Appeals), Bangalore-9, Bangalore Dated 31.3.2018 For The Assessment Year 2013- 14. 3. The Assessee Raised Grounds Pertaining To The Following Issues:- Deduction U/S. 35(2Ab) Computed On Net Expenditure As Opposed To Gross Expenditure Disallowance Of Provision For Bad & Doubtful Debts I) Disallowance Of Provision For Long Term Service Award Disallowance Of Expenditure U/S. 14A Of The Act Ii) Page 2 Of 67

For Appellant: Shri Percy Pardiwala, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 14ASection 35Section 37Section 43BSection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, of Income Tax, LTU, Bangalore – 560 030. Circle 1, PAN: AAACM 9840P Bangalore. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S., Accountant Member 2. This appeal is against the order of the CIT(Appeals), Bangalo…

MINILEC INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

The appeal is dismissed

ITA 1284/PUN/2018[2015-16]Status: DisposedITAT Pune29 Aug 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1284/Pun/2018 िनधा"रणवष" / Assessment Year : 2015-16 Milinec India Pvt. Ltd., The Dcit, Circle-14, Pune. 1073/1-2-3, Mulshi Pirangut, Vs Mutha Road, Mulshi, Pune – . 412111. Pan: Aabcm 2682 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 27.04.2018 Passed In Appeal No.Pn/Cit(A)- 7/Wd-14(4)/10216/2017-18, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 35Section 35(3)Section 43

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1284/PUN/2018 िनधा"रणवष" / Assessment Year : 2015-16 Milinec India Pvt. Ltd., The DCIT, Circle-14, Pune. 1073/1-2-3, Mulshi Pirangut, Vs Mutha Road, Mulshi, Pune – . 412111. PAN: AABCM 2682 E Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri S P Walimbe – DR Date of hearing 11/08/2022 Date of pronouncement 29/08/2022 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal for A…

CAPLIN POINT LABORATORIES LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(2), CHENNAI

The appeal stand allowed in terms of our above order

ITA 1887/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Aug 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri ARV. Sreenivasan (Addl. CIT) –Ld. DR
Section 115JSection 143(3)Section 35

…date of notification of the Board. However, in the present case, the question is whether AO could grant higher deduction ignoring the certificate issued by competent authority. The decision of Hon’ble Karnataka High Court in Tejas networks Ltd Vs DCIT (2015) 60 Taxmann.com 309 was held to be applicable wherein it was held that the exercise of correctness of the certificate issued the prescribed authority was not available to AO. Accordingly, the action of Ld. AO was upheld. Aggrieved, the assessee is in further appeal before us. Our finding and Adjudication 5. The undisputed fact that emerges are that the assess…

WABCO INDIA LTD,CHENNAI vs. ACIT, CORP CIR3(2), CHENNAI

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

ITA 542/CHNY/2019[2012-13]Status: DisposedITAT Chennai30 Mar 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Venkatasubramanian, CAFor Respondent: Shri R.N. Siddhappaji, CIT
Section 143(3)Section 35

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 542 & 1689/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2016-17 M/s. WABCO India Ltd., The ACIT, Plot No.3 (SP), III Main Road, v. Corporate Circle 3(2), Ambattur Indl. Estate, Chennai – 34. Chennai – 600 058. PAN: AAFCA 6421P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Venkatasubramanian, CA ""यथ"…

WABCO INDIA LIMITED,CHENNAI vs. ACIT CORPORATE CIRCLE 3(2), CHENNAI

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

ITA 1689/CHNY/2019[2016-17]Status: DisposedITAT Chennai30 Mar 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Venkatasubramanian, CAFor Respondent: Shri R.N. Siddhappaji, CIT
Section 143(3)Section 35

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 542 & 1689/CHNY/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2016-17 M/s. WABCO India Ltd., The ACIT, Plot No.3 (SP), III Main Road, v. Corporate Circle 3(2), Ambattur Indl. Estate, Chennai – 34. Chennai – 600 058. PAN: AAFCA 6421P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Venkatasubramanian, CA ""यथ"…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE vs. M/S. BHARAT FRITZ WERNER LIMITED, BANGALORE

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

ITA 2247/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Sept 2021AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE vs. M/S. BHARAT FRITZ WERNER LIMITED, BANGALORE

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

ITA 2246/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Sept 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE vs. M/S. BHARAT FRITZ WERNER LIMITED, BANGALORE

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

ITA 2245/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Sept 2021AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA No.2244to 2247 & 2046 to 2049/Bang/2019 M/s. Bhart Fritz Werner Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2046 to 2049/Bang/2019 AssessmentYear:2010-11, 2011-12, 2012-13 & 2014-15 M/s. Bharath Fritz Werner Ltd. No.14, HMT Factory Main Road Deputy Commissioner of Peenya, Yeshwanthpur Post Income-tax Vs. Bangalore 560 022. Circle 11(2) Bangalore PAN NO :AAACB5723A APPELLANT RESPONDENT ITA Nos.2244 to 2247/Bang/2019 Assessment Year: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Bharath…

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