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

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

220 Material, Spares and 73 Consumables Testing Expenses 798 Total 1,091 3 Tata Cummins Vs DCIT 9.9 In the automobile market, existing engine technology always needs adaptation, testing and indigenization to fruitfully deploy for specific end needs of customers. Localization is the need of the hour since imported technology always proves to be expensive and the only strategic recourse