DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD
In the result, all the appeals filed by the Revenue are dismissed
ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16
Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1
For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I
2.
On the facts and in the circumstances of the case, the CIT(A), NFAC, Delhi
has erred in allowing the excess claim of deduction at Rs.1,67,10,834/-
without considering the fact that the disallowed excess claim was not in
accordance with the Form No.3CL issued by the DSIR for the financial
year under consideration