CUMMINS INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,
In the result, both the appeals of assessee are partly allowed and both the appeals of Revenue are dismissed
ITA 556/PUN/2015[2010-11]Status: DisposedITAT Pune25 Sept 2018AY 2010-11
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.556/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.574/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Cummins India Limited, Dhanaukar Colony, …. प्रत्यथी / Respondent Kothrud, Pune Pan: Aaacc7258B आयकर अपीऱ सं. / Ita No.834/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Cummins India Limited, Cummins India Office Campus, Tower A, 5Th Floor, Survey No.21, अऩीऱाथी/Appellant Balewadi, Pune – 411045 …. Pan: Aaacc7258B Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune आयकर अपीऱ सं. / Ita No.821/Pun/2016 यििाारण वषा / Assessment Year : 2011-12
For Appellant: S/Shri Arvind Sonde and Ketan Ved
Section 143(3)
17,63,981/-. Hence, the ground of appeal No.7.1 is partly allowed.
30. The next issue raised is against disallowance made under section 35(2AB) of the Act.
31. The learned Authorized Representative for the assessee pointed out that in earlier years, the expenditure incurred by assessee on R&D facility was disallowed and even weighted deduction claimed under section
