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 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I
147 of the Act on\nthe ground that the assessee has wrongly claimed deduction u/s 35(2AB) of the Act\nwhich tantamount to concealment of income and which came to light as a result of\ninformation gathered from DSIR. We find the Assessing Officer, rejecting the\nvarious explanations given by the assessee and observing that the assessee has not\nobtained