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“approval of R&D facility”

Business ExpensesSection 35(2AB)Section 35(2AB)10 judgments

ACITLTU-2, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal filed by the Revenue is partly allowed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 945/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

these approved R&D centers was duly audited and certified by statutory auditors in annual report. DSIR is merely authority for approval of R&D facility. Once facility is approved, expenditure incurred automatically qualifies for deduction u/s.35(2AB), irrespective of DSIR approval. It is noted that the R & D Facility

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT COMPANY CIRCLE 1 (1), CHENNAI

In the result, the appeal filed by the Revenue is partly allowed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 895/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Feb 2026AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.895/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 Ashok Leyland Limited, Vs. The Deputy Commissioner Of 1, Sardar Patel Road, Guindy, Income Tax, Chennai 600 032. Company Circle – Ltu, Chennai. [Pan: Aaaca4651L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.945/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Ashok Leyland Limited, Income Tax, 1, Sardar Patel Road, Guindy, Large Taxpayer Unit – 2, Chennai. Chennai 600 032. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri Vikram Vijayaraghavan, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 10.11.2025 घोषणा की तारीख /Date Of Pronouncement : 05.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee & The Revenue Are Directed Against The Order Dated 28.12.2017 Passed By The Ld.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

these approved R&D centers was duly audited and certified by statutory auditors in annual report. DSIR is merely authority for approval of R&D facility. Once facility is approved, expenditure incurred automatically qualifies for deduction u/s.35(2AB), irrespective of DSIR approval. It is noted that the R & D Facility

FLAMINGO PHARMACEUTICALS LTD,SION TROMBAY ROAD CHEMBUR vs. DCIT CIRCLE-14(1)(2), MUMBAI , AAYKAR BHAVAN, M.K. ROAD

In the result, the appeal of the assessee is allowed

ITA 4952/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13
For Appellant: \nShri Ravindra Poojary,ARFor Respondent: \nMs. Kavitha Kaushik, (Sr.DR)
Section 143(3)Section 35

incurred. However, in\nthe grounds raised before the Hon'ble ITAT, the assessee stated that the\ncompetent authority from DSIR had granted approval for R & D facility\nat its factory at Taloja. It further appeared that the assessee had applied\nbefore the competent authority for approval of the expenditure incurred ... extension denied by DSIR. In\nassessee's case, R&D facility was approved and recognized up to\n31.3.2012 as it was continuing approval of R&D facility was available\nunlike in case of Ajeet Seeds Ltd. The ld.AR concluded that the assessee\nhad valid DSIR approval and recognition

ACIT, LTU-2,, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 2618/CHNY/2019[2015-16]Status: DisposedITAT Chennai07 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Mr.A. Sasikumar, CIT
Section 115JSection 143(3)Section 14A

have heard both the parties and perused the material available on record....... It is noted that DSIR is an authority for approval of R&D facility. And once facility is approved, expenditure incurred by it qualifies for deduction u/s.35(2AB), irrespective of DSIR approval as per the law in force

M/S. ASHOK LEYLAND LTD.,CHENNAI vs. DCIT, NCC-8(1), LTU-II, CHENNAI

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

ITA 2379/CHNY/2024[2012-13]Status: DisposedITAT Chennai12 Feb 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Mr.Nathala Ravi Babu, CIT
Section 14A

have heard both the parties and perused the material available on record……. It is noted that DSIR is an authority for approval of R&D facility. And record……. It is noted that DSIR is an authority for approval of R&D facility. And record……. It is noted that DSIR ... authority for approval of R&D facility. And once facility is approved, expenditure incurred by it qualifies for deduction once facility is approved, expenditure incurred by it qualifies for deduction once facility is approved, expenditure incurred by it qualifies for deduction u/s.35(2AB), irrespective of DSIR approval

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

In the result, appeal filed by the Revenue is dismissed

ITA 484/CHNY/2024[2011-12]Status: DisposedITAT Chennai25 Sept 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.362/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Nilay Baran Som, CIT
Section 32Section 35

these approved R&D centers was duly audited and certified by statutory auditors in annual report. DSIR is merely authority for approval of R&D facility. Once facility is approved, ITA No.484/Chny/2024 (AY 2011-12) M/s. Ashok Leyland Ltd. :: 3 :: expenditure incurred automatically qualifies for deduction u/s.35(2AB), irrespective

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

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

ITA 482/CHNY/2024[2010-11]Status: DisposedITAT Chennai25 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.361/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Nilay Baran Som, CIT
Section 32Section 35

D centers was duly audited and certified by statutory auditors in annual report. It is noted that DSIR is an authority for approval of R&D facility. And once facility is approved, expenditure incurred by it qualifies for deduction u/s.35(2AB), irrespective of DSIR approval

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

In the result, appeal filed by the Revenue is dismissed

ITA 362/CHNY/2024[2011-12]Status: DisposedITAT Chennai25 Sept 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.362/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Nilay Baran Som, CIT
Section 32Section 35

these approved R&D centers was duly audited and certified by statutory auditors in annual report. DSIR is merely authority for approval of R&D facility. Once facility is approved, ITA No.484/Chny/2024 (AY 2011-12) M/s. Ashok Leyland Ltd. :: 3 :: expenditure incurred automatically qualifies for deduction u/s.35(2AB), irrespective

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

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

ITA 361/CHNY/2024[2010-11]Status: DisposedITAT Chennai25 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.361/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Nilay Baran Som, CIT
Section 32Section 35

D centers was duly audited and certified by statutory auditors in annual report. It is noted that DSIR is an authority for approval of R&D facility. And once facility is approved, expenditure incurred by it qualifies for deduction u/s.35(2AB), irrespective of DSIR approval

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

Rule 6 of the Income Tax Rules 1962 which lays down guidelines relating to procedure to be followed pre and post approval of R&D facility by DSIR. The substituted portion of the aforesaid Rule is applicable w.e.f. 01.07.2016 reads as under: "[Prescribed authority for expenditure on scientific research