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2017 (12) TMI 1771 - AT - Income TaxEligibility for 80IC deduction - adjustment of proportionate R&D expenditure certified by DSIR in Form 3CL by the AO is unwarranted as these R&D expenditures does not relate to HP unit - HELD THAT:- R&D expenditure certified by DSIR is location specific and recognition of R&D unit by DSIR is given only for R&D unit in Hosur. On the other hand, the Revenue pleads that the assessee is carrying out research & development activities relating to automotive seating applications. The research activities cover seating applications for Buses, Trucks, Tractors and Two-wheelers. The research activities encompassing product conceptualization, designing, development of sample lots, testing and commercialization. The benefits of such research is availed by all the units of the assessee and hence the R& D expenditure has to be apportioned. AO as well as the CIT (A) have given a concurrent findings. In spite of it, from the entire pleadings it is clear that the assessee has not disputed such facts. It has not laid any material to say that the unit in the Himachal Pradesh has not availed or is not or would not avail the benefits of the impugned R& D etc and hence the apportionment made by the AO and as modified by the CIT(A) is upheld. On the above facts and circumstances, the case laws relied on by the assessee are held as not applicable .The assessee’s grounds fail.
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