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
5.
The appellant craves leave to add, amend or alter all or any of the grounds
of appeal.
55.
The Ld. DR submitted that the DSIR had issued Form No.3CL only in
respect of 3 R&D units of assessee company considering the amount of
Rs.19,97,92,000/- as eligible for expenses under R&D on which allowable
deduction