DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD
In the result, all the appeals filed by the Revenue are dismissed
ITA 1661/PUN/2024[2016-17]Status: DisposedITAT Pune25 Aug 2025AY 2016-17
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I
5A) of the Income tax rules, the prescribed authority for the purpose of\nsection 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific\nand Industrial Research (DSIR), Govt. of India. Information from DSIR reveals\nthat the R&D unit of M/s HTTSPL (now merged with appellant company) was not\napproved u/s 35(2AB) of the Income