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“Section 35(1)(1)”

Section References (mined)Section 35Section 35(1)(1)4 judgments

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 491/HYD/2022[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

AO/DRP erred in not allowing 100% deduction of R&D expenditure incurred on clinical trials under the provisions of section 35(1)(1). 9. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in disallowing certain marketing expenditure incurred towards doctor

DR. REDDYS, LABORATORIES LIMITED,HYDERABAD vs. ACIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals of the Assessee are allowed

ITA 490/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.490 & 491/Hyd/2022 Assessment Years 2017-2018 & 2018-2019 Dr. Reddy’S Laboratories Limited, Hyderabad. The Acit, Vs. Pin – 500 034. Circle-8(1), Hyderabad – Telangana. 500 084. Pan Aaacd7999Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Padamchand Khincha राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: CA Padamchand KhinchaFor Respondent: MS. U Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 92C

AO/DRP erred in not allowing 100% deduction of R&D expenditure incurred on clinical trials under the provisions of section 35(1)(1). 9. That on the facts and circumstances of the case and in law, the Ld. AO/DRP erred in disallowing certain marketing expenditure incurred towards doctor

GODAVARI BIOREFINERIES LIMITED,MUMBAI vs. ACIT 2 (1) (2), MUMBAI

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

ITA 5824/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Jun 2023AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishim/S. Godavari Biorefineries Ltd. A C I T - 2(1)(2) 3Rd Floor, Somaiya Bhavan Room No. 561, Aayakar Bhavan Vs. 45/47 M.G. Road, Fort M.K. Road, Mumbai 400020 Mumbai 400001 Pan – Aabcg2543C Appellant Respondent Appellant By: Shri Vipul Doshi & Ms. Dinkle Haria Respondent By: Shri Ram K. Kedia, Sr. Dr Date Of Hearing: 05.04.2023 Date Of Pronouncement: 21.06.2023

For Appellant: Shri Vipul Doshi & Ms. Dinkle HariaFor Respondent: Shri Ram K. Kedia, Sr. DR
Section 115JSection 133(6)Section 143(3)Section 147Section 148Section 35

impugned assessment year and hence it was denied. The alternative plea of the assessee is that these expenditures are also allowable under section 35(1)(1) of the Act. This was accepted. As the assessee has expended Rs.3,91,46,000/- the same was allowed as deduction

USV P. LTD.,MUMBAI vs. DY CIT-C-5(2), MUMBAI

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

ITA 891/MUM/2021[2018-19]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Blem/S. Usv Private Limited V. Dcit, Central Circle- 5(2) Arvind Vitthal Gandhi Chowk 1908, 19Th Floor Govandi (East), Mumbai- 400088 Air India Building Nariman Point, Mumbai- 400021 Pan: Aaacu1366N (Appellant) (Respondent) Dcit, Central Circle- 5(2) V. M/S. Usv Private Limited 1908, 19Th Floor Arvind Vitthal Gandhi Chowk Air India Building, Nariman Point Govandi (East), Mumbai- 400088 Mumbai- 400021 Pan: Aaacu1366N

Section 132Section 132(4)Section 143(3)Section 245CSection 35Section 37Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND