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
…lower authorities have rejected the assessee’s impugned sec 35(2AB) claim in light of the fact that the prescribed authority “DSIR” has approved the same to the tune of Rs.78.72 lakhs than that in issue of Rs.94,16,990/-. That being the case, we quote [2021] 190 ITD 852 (Pune) MAHLE Behr India (P.) Ltd. Vs. DCITand [2021] 133 taxmann.com 71 (Pune Tribunal) DCIT Vs. ITA No.1284/PUN/2018 for A.Y. 2015-16 (A) Milinec India Pvt. Ltd., Force Motors Ltd., holding that such a pre-condition of DSIR’s quantification is not applicable retrospectively as per rule 6 (7A) of the Income Tax Rules amended with prospective ef…
