DR.REDDY'S LABORATORIES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD
In the result, we hold that the Tax Authorities were not justified in apportioning R & D expenditure and ESOP cost to the units which claimed exemption u/s 10B, 80IB and 80IC of the Act
ITA 1845/HYD/2017[2009-10]Status: DisposedITAT Hyderabad08 Jun 2018AY 2009-10
Bench: Shri D. Manmohan & Shri S. Rifaur Rahman
For Appellant: Shri S.P. ChidambaramFor Respondent: Shri J. Siri Kumar, CIT-DR
Section 10ASection 10BSection 143(3)Section 147Section 148
147)
(PB 107-177)
(PB 240-244) expenses filed before the AO on 5
Date of regular
30.11.2012
26.12.2013
23.02.2015
assessment proceedings
(PA178-198)
(PB 178 - 193)
(PB 245-265) u/s 143(3)
6
Four year time limit for 31.03.2013
31.03.2014
31.03.2015
issue of notice u/s 148
elapsed on 7
Notice for reassessment
30.03.2015
03.03.2016
03.03.2016
u/s 148 issued