NITTA GELATIN INDIA LIMITED,KOCHI vs. CORPORATE CIRCLE 2(1), KOCHI, KOCHI
In the result, the appeal filed by the assessee stands allowed
ITA 804/COCH/2025[2012-13]Status: DisposedITAT Cochin19 Nov 2025AY 2012-13
Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2012-13 Nitta Gelatin India Ltd. .......... Appellant 50/1002, Sbt Avenue, Panampilly Nagar Kochi 682036 [Pan: Aabck1582H] Vs. Acit, Corporate Circle- 2(1), Kochi ......... Respondent Assessee By: Shri K. Gopi, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025
For Appellant: Shri K. Gopi, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 35Section 35(1)(i)
disallowance u/s. 35(2AB) of Rs. 1,00,80,910/- on the ground that the expenditure relating to research and development was not certified by DSIR in Form 3CL.
3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order partly allowed the appeal of the assessee.
4. Being aggrieved, the appellant is in appeal
