SERUM INSTITUTE OF INDIA LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,
In the result, both the appeals of the Revenue are dismissed
ITA 549/PUN/2016[2011-12]Status: DisposedITAT Pune12 Oct 2018AY 2011-12
Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"
For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35
house R&D facility y/s.35(2AB) , i.e.
before 03-08-2010. b.
in not allowing the weighted deduction on expenditure incurred for clinical trials amounting to Rs.5,45,49,486/-.
6. in confirming the disallowance of ‘demat charges’ amounting to Rs.4,28,524/- made by the Assessing Officer.
7. in upholding the disallowance of purchases of Rs.61,172/- by treating
