TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 430/RAN/2024[2021-22]Status: DisposedITAT Ranchi12 Jun 2025AY 2021-22
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue
71,239/-
Lakhs. The said R&D expenses incurred by the Assessee are in the nature of testing expenses, salaries and wages of the personnel involved, travel etc. The details of R&D expenditure debited to P&L are tabulated below:
Nature of Expense
Amount (In Lakhas)
Salareis & Wages
220
Material,
Spares and 73
Consumables
Testing Expenses
798
Total
